Notices under unamended section 148 dated 28-06-2021 (AY 2017-18) and 30-06-2021 (AY 2016-17) were issued, later followed by section 148A(b) notice dated 20-05-2022 after the Supreme Court’s Ashish UOI v. Agarwal (2022) 286 Taxman 183/444 ITR 1 (SC).  The High Court held the reassessment barred by limitation as escaped income was below Rs. 50 lakhs and the three-year limit under section 149(1)(a) had expired. On SLP, the Supreme Court disposed of the matter in terms of its ruling in UOI v. Rajeev Bansal (2024) 301 Taxman 238/ 469 ITR 46 (SC).  (AY. 2016-17,  2017-18)