(1.) Exemption allowed, subject to all just exceptions.
(2.) Accordingly, the application stands disposed of
(3.) Present writ petition has been filed challenging the order passed under Sec. 148A(d) of the Income Tax Act, 1961 ['the Act'] and the notice issued under Sec. 148 of the Act both dtd. 30/7/2022 for the Assessment Year 2015-16.