The AO issued notice under section 148A(b) for AYs 2013-14 and 2014-15 on 27-05-2022, followed by order under section 148A(d) dated 23-08-2022 and notice under section 148. The High Court, relying on Keenara Industries (P.) Ltd. v. ITO, quashed the notices as time-barred. On SLP, the Supreme Court disposed of the matter in terms of its judgment in UOI v. Rajeev Bansal (2024) 301 Taxman 238 (SC).(AY 2013-14, 2014-15)