On writ  allowing the petition the Court held  that considering the challenge to the order was based mainly on the ground that it pertained to proceedings of reassessment under section 147 of the Income-tax Act, 1961 on the basis of search carried out under section 132 prior to April 1, 2021, the issue raised had been covered by the order passed in Tirupati Construction Co. v. ITO, (2024) 465 ITR 611 (Raj); 2024 SCC OnLine Raj 2011. The orders were quashed.