As per case facts, the Petitioner challenged a reassessment notice dated July 29, 2022, for Assessment Year 2015-2016 issued under Section 148 of the Income Tax Act, 1961. This notice ... followed an earlier quashed notice and subsequent orders as per Supreme Court directions in Ashish Aggarwal, which mandated treating old notices as show-cause notices under the new regime. The Petitioner contended the notice was time-barred, relying on the Revenue's concession in the Supreme Court's Rajeev Bansal judgment. The question arose whether the reassessment notice dated July 29, 2022, for Assessment Year 2015-2016 was barred by limitation given the Revenue's concession. Finally, the High Court held that based on the Revenue's concession in Rajeev Bansal, the notice issued on July 29, 2022, for AY 2015-2016 was indeed time-barred. Consequently, the writ petition was allowed, and the notice and all consequential proceedings were set aside.