Held, that it was clear that court had set aside and quashed both notices respectively dated March 31, 2021 and April 8, 2021, issued under section 148. The Revenue was left to proceed in accordance with law. The Revenue did proceed. However, in issuing the show-cause notice for effecting the variation, it did not comply with the amended provisions of section 148A inserted by the Finance Act, 2021 ((2021) 432 ITR (St) 52). In the facts and circumstances the Revenue had to proceed from the stage of section 148A(b), on dispensation of inquiry as directed by the Supreme Court in Ashish Agarwal, (2022) 444 ITR 1 (SC); (2023) 1 SCC 617; 2022 SCC OnLine SC 543. The assessee had the right to reply to the show-cause notice consideration of which may have led to an order passed under section 148A(d), for issuance of notice under section 148 subsequent thereto. The assessee would then have had to comply on filing return for the reassessment. This procedure was not followed. The show-cause notice dated May 3, 2023, assessment order dated May 12, 2023 and demand also dated May 12, 2023  was  set aside and quashed.(AY.)