O R D E R

% 28.08.2025 CM APPL. 53902/2025(Exemption)

1. Exemption is allowed, subject to all just exceptions.

2. The application stands disposed of.

W.P.(C) 13149/2025 CM APPL. 53901/2025(Stay)

3. This petition has been filed by the petitioner with the following prayers:

“a. Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ, Order or Direction under Article 226 / 227 of the Constitution of India quashing Notice u/s 148 of the Act dated 25.06.2025 for AY 2019-20;

b. Writ of Certiorari or Writ, Order or Direction in the nature of Certiorari, or any other appropriate Writ,Order or Direction under Article 226 / 227 of the Constitution of India quashing the order u/s 148A(3) of the Act dated

25.06.2025for AY 2019-20;

c. A Writ of Prohibition as Writ, order or direction in the nature of Prohibition, or any other appropriate Writ, order of direction under Article 226/227 of the Constitution of India restraining the Respondent from continuing with the reassessment proceedings during the pendency of the present petition;and..”

4. The petitioner has challenged the impugned order dated 25.06.2025 passed under Section 148 A(3) of the Income Tax