The petitioner challenged a notice dated 30.03.2021 issued under Section 148 of the Income-tax Act, the order dated 08.02.2022 rejecting its objections to reopening, and the draft assessment order dated 14.03.2022. The Court also noted that the relevant ITAT and Supreme Court decisions were available when the impugned reopening notice was issued. It quashed and set aside the Section 148 notice dated 30.03.2021, the order disposing of objections dated 08.02.2022, the draft assessment order dated 14.03.2022 and all consequential proceedings. It was only upon consideration of such responses that the original assessment order dated 20 December 2017 was passed. “K” and the draft assessment order dated 14.03.2022, Ex.