The Hon’ble Supreme Court while deciding a Civil Appeal against the impugned order of the High Court wherein the High Court had rejected the writ application filed by the appellant-assessee thereby affirming the order passed by the Revenue under S. 148A(d) of the Act, observed and recorded the Revenue’s concession that the Order under S. 148A(d) of the Act may be set aside with liberty to issue fresh notice under S. 148A(b) of the Act. Accordingly, the impugned order of the High Court came to be set aside with liberty to the Revenue to issue a fresh notice to the appellant (assessee) under S. 148A(b) of the Act in accordance with law.