S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-High Court holding writ will not lie and grievances on merits to be agitated by assessees in reassessment proceedings before Assessing Officer-Supreme Court Concession of Department before Supreme Court in UOI v. Rajeev Bansal (2024) 469 ITR 46(SC) that all notices issued on or after 1-4-2021 would have to be dropped as they would not fall for completion during period prescribed under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020-Notices dated 25-6-2021 quashed.[S. 147, 148, 148A(b), (d) Art, 226.]