Assessing Officer issued a reopening notice on 5-4-2022. Assessee contended that notice was issued after 1-4-2021; it was without jurisdiction and had to be withdrawn in light of the concession made by the revenue before the Supreme Court in UOI  v. Rajeev Bansal [2024] 301 Taxman 238/469 ITR 46 (SC).(para 19). It was noted that revenue had categorically made a concession before the Supreme Court that for the assessment year 2015-16, it would drop all notices issued under section 148 after 1-4-2021. Notice under section 148 dated 5-4-2022, and all consequential orders/notices were quashed. (AY. 2015-16)