Held that the notice under s. 148 issued to the assessee on 29th June, 2021, was deemed to be a show cause notice issued under s. 148A(b) pursuant to the decision of the Supreme Court in UOI  v. Ashish Agarwal (2022) 444 ITR 1/ 326 CTR 473  (SC), and the only information available with the Revenue for initiating the reassessment proceedings was the internal audit memo on the said date, which did not fall within the scope and ambit of the term “information” as defined in Expln. 1 to s. 148 prior to its amendment by the Finance Act, 2022, the notice issued under s. 148 is void ab initio and bad in law, and, therefore, the reassessment proceedings were rightly quashed by the CIT(A). (AY. 2014-15)