In a batch of writ petitions, the assessees challenged the legality and validity of notices issued by the Assessing Officer under section 148 of the Income-tax Act, 1961. All the notices are post April 1, 2021, but issued under the unamended provision of section 148 of the Act. By the notices, the Assessing Officer proposed to assess/reassess income of the assessee for the respective assessment years on the ground that he had reason to believe that income chargeable to tax had escaped assessment. The notices were challenged on the ground that the procedure laid down under section 148 of the Act had not been followed, the Court held that  in UOI  v. Ashish Agarwal (2022) 444 ITR 1 (SC)  clarified that its decision in Ashish Agarwal rendered on May 4, 2022 was an order passed under article 142 of the Constitution of India and would be binding in all cases where similar notices have either been set aside by the High Courts or are pending adjudication before the High Courts. Instruction No. 1 of 2022 dated May 11, 2022 (2022) 444 ITR (St.) 43) was issued by the Central Board of Direct Taxes giving instructions to the Assessing Officers regarding implementation of the judgment of the Supreme Court in the case of Ashish Agarwal. That being the position, the writ petitions were to stand disposed of in terms of the judgment of the Supreme Court in Ashish Agarwal.