The petitioner has challenged the notice dated 2-6-2022 for the assessment years  2013-14 and 2014-15, mailed  after 3-6-2022 and also authentication of notices and other documents. The Court held that the notices under section 148 of the Act issued between 1 April 2021 to 30 June 2021 were deemed to be notices under section 148A(b) of the Act vide Hon’ble Supreme Court in  UOI v. Ashish Aggarwal (2022)444 ITR 1(SC). The Hon’ble Supreme Court also directed the Department to provide the information and material relied upon within 30 days of the Order. In pursuance to the Hon’ble Supreme Court’s order, CBDT issued Instruction No. 1/ 2022 dated 11 May 2022  (2022) 444 ITR 43 (St) requiring the assessing officers to provide the data by 2 June 2022. In the assessee’s case, the notice under section 148A(b) of the Act was issued on 2 June 2022 but mailed after 3 June 2022. Hon’ble High Court quashing the notice held that not only was the act of mailing the notice after 3 June 2022 by the assessing officer in contravention of CBDT Instruction No. 1/ 2022 dated 11 May 2022 but the notice was also violative of section 282A insofar as the name and designation of the concerned officer was absent.(AY. 2013-14, 2014-15)