ORDER

1.In this Writ Petition, the Petitioner has challenged the Order dated 30.07.2022 passed under Section 148A(d) and consequential Notice dated 30.07.2022 issued under Section 148 of the Income Tax Act, 1961 under the new regime as in force with effect from 01.04.2021 for the Assessment Year 2014-2015.

2. This is the second round of litigation before this Court. Earlier, the petitioner was issued with a Notice dated 31.03.2021 under Section 148 of the Income Tax Act, 1961 under the old regime as in force till 31.03.2021 for the Assessment Year 2014-2015. This ultimately culminated in the Order dated 27.01.2022 disposing of the objection raised by the Petitioner to re-open the assessment.

3. The said Order dated 27.01.2022 and Section 148 Notice dated 31.03.2021 issued under the old regime was the subject matter of challenge by the Petitioner in W.P.4546 of 2022 which was filed on 22.02.2022.

4. Meanwhile, the Hon’ble Supreme Court delivered its judgement in Ashish Agarwal case, referred to supra which later clarified by the decision of the Hon’ble Supreme Court in Union of India Vs. Rajeev Bansal, 2024 SCC Online SC 2993.

5. It is in this background, a fresh Notice dated 30.05.2022