Without disposing the return filed in pursuance of  first notice under section. 148, a second notice is issued under Section 148 after the High Court has remanded the matter to the AO for undertaking reassessment pursuant to issue of the first Section 148 notice then the second 148 notice is liable to be quashed since the AO cannot ignore the limitation period specified under Section 153(6)(i) and justify the second 148 notice. Second notice was quashed.(AY. 2012-13, 2013-14)