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of HC set aside the impugned order and remanded the matter to the assessing authority for fresh adjudication under the amended Section 148A (effective 1 Sept 2024), in light of the GST order dated 11 July 2025. The Court observed the earlier assessment could not have taken the subsequent GST closure into account and that the GST closure bears materially on the Section 148A proceedings. The petitioner is permitted to file the GST order with the Assistant Commissioner of Income Tax, Circle-25(1), accompanied by a concise note of submissions within four weeks. The challenge to the validity of the initiation notice was left open for determination at a later stage if necessary.
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