Neutral Citation No. - 2025:AHC-LKO:2725-DB Court No. - 2 Case :- WRIT TAX No. - 362 of 2024 Petitioner :- M/S Wave Enterprises Lko. Thru. Its Partner Shri Nitin Jain Respondent :- Union Of India Thru. Secy. Ministry Of Finance Deptt. Of Income Tax New Delhi And 2 Others Counsel for Petitioner :- Mudit Agarwal Counsel for Respondent :- A.S.G.I.,Kushagra Dikshit Hon'ble Rajan Roy,J. Hon'ble Brij Raj Singh,J. 1. Heard. 2. Sri Kusagra Dixit, learned counsel appearing for the Revenue has written instruction from the Department to the effect that the notices under Section 148 of the I.T. Act, 1961 have incorrectly been issued and the claim of the petitioner that the same was time barred is correct, therefore, he says that the notice sould be set aside. He also referred to the decision of Hon'ble The Supreme Court in the case of Union of India Vs. Rajeev Bansal 2024 (10) TMI 264 - SUPREME COURT (LB). 3. The written instruction dated 15.1.2025 is taken on record 4. The petition is allowed. 5. The impugned notice issued under Section 148 of the I.T. Act, 1961 as also all consequential actions taken in pursuance thereof are hereby quashed. [Brij Raj Singh, J.] [Rajan Roy, J.] Order Date :- 16.1.2025 Anuj Singh Digitally signed by :- ANUJ PRATAP SINGH High Court of Judicature at Allahabad, Lucknow Bench