On writ petitions against notices of reassessment under the Income-tax Act, 1961, the assessee and Department concurred that the petitions were covered by the decision of the court in Alok Industries Ltd. v. Asst. CIT, (2024) 471 ITR 536 (Bom); 2024 SCC OnLine Bom 3481  the Department sought permission to take such steps as advised against the ex-promoters of the respondent-company. The court disposed of the petitions following the judgment of the court and without expressing any opinion, and granting liberty to the Revenue to take any steps as they proposed, in accordance with law against the ex-promoters of the assessee-company under the Income-tax Act, 1961.