Assessee filed its return of income for relevant assessment year-Subsequently, a notice dated 30-6-2021 was issued under section 148 under provisions of TOLA.Pursuant to decision of Supreme Court in case of UOI  v. Ashish Agarwal [2022] 286 Taxman 183/444 ITR 1(SC)  Assessing Officer issued notice dated 24-5-2022 under section 148A(b).  Thereafter, an order dated 15-7-2022 was passed under section 148A(d) alleging that income to certain extent had escaped assessment.  Pursuant to said order, a reassessment notice under section 148 was issued on 15-7-2022. On writ  challenging the  order and notice, the Court held that   as per decision of Supreme Court in UOI  v. Rajeev Bansal [2024]301 Taxman 238/469 ITR 46 (SC)  notice dated 30-6-2021 would relate to notice dated 15-7-2022. Since only one day was available for issuance of notice, after giving opportunity of filing reply to assessee, last date to issue notice as per judgment of Supreme Court in Rajeev Bansal (supra) would be 12-6-2022, whereas notice under section 148 was issued on 15-7-2022-therefore, notice dated 30-6-2021 was an invalid notice hence notice dated 15-7-2022 as well as notice dated 30-6-2021was quashed and set aside.  (AY. 2016-17)