The assessee was in manufacturing business. In the Corporate Insolvency Resolution Proceeding initiated before the National Company Law Tribunal under the provisions of the Insolvency and Bankruptcy Code, 2016 the resolution professional took control and custody of the management and operations of the assessee as a going concern and by virtue of a final order dated October 22, 2019, the bank loans were written off and the statutory dues were waived off. The Principal Commissioner passed an order dated January 11, 2023 under section 127(2) of the Income-tax Act, 1961 and transferred the case of the assessee from Vadodara to Ahmedabad with immediate effect. The Assessing Officer at Vadodara issued a notice under section 148A(b) on February 14, 2023 for reopening of the assessment for the assessment year 2019-2020 on the ground that the assessee did not file return of income for the assessment year 2019-2020 though there were transactions by way of term deposits and interest income. The assessee could not respond due to the change in place of office and mail ID. The Deputy Commissioner passed an order under section 148A(d) and the consequent notice under section 148 was issued. On a writ, allowing the petition the Court held that in view of the settled legal position, the notice under section 148 and the order passed under section 148A(d) for issue of notice were untenable and were accordingly, quashed and set aside.(AY.  2019-20)