Held that the Department is directed to examine each and every case relating to the deemed notices issued under S. 148, in light of the observations made by the Supreme Court in UOI  v. Rajeev Bansal (2024) 340 CTR  865 / 242 DTR 297 (SC) and reach to a conclusion, as to whether the proceedings would fall within the limitation or have become time barred. Court observed that the while examining  the cases the Assessing Officer has to observe the observation in paragraph,53,  110, 111, 112, 114 and also cases which fall less than the value of Rs.50,000 would have to be dropped. If any asseseee is still aggrieved of the order passed, remedy in terms of the provision of the Act can be available to him.