The AO issued notice under section 148A(b) beyond three years from the end of the AY with approval from the Principal Commissioner instead of the authority under section 151(ii). The High Court quashed the notice but allowed liberty to issue fresh proceedings. On SLP, the Supreme Court disposed of the matter in terms of UOI v. Rajeev Bansal, (2024) 301 Taxman 238/ 469 ITR 46  (SC)  directing disposal of objections as per law, with assessee free to pursue remedies except on concluded issues.