JUDGMENT

Manmohan, J. (Oral):

C.M.No.28874/2022

1. Present application has been filed on behalf of the Petitioner seeking clarification of the order dated 19th January, 2022 passed by this Court to the effect that the impugned notice dated 20th April, 2021 issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the `Act') is non-est as it had been issued against a non-existent company that had been dissolved by an order of this Court.

2. Learned counsel for the Petitioner states that vide order dated 19th January, 2022, the present petition had been allowed and the impugned notice dated 20th April, 2021issued under Section 148 of the Act had been quashed in terms of the judgment of this Court in Mon Mohan Kohli v. ACIT, 2021 SCC OnLine Del 5250. He states that the present petition had been taken up for hearing along with other connected matters and had been allowed on the common ground of challenge to the explanations A(a