(1.) Present application has been filed by the respondents-applicants seeking clarification of the judgment dtd. 15/12/2021 passed in W.P.(C) 7584/2021 to the extent that the aforesaid judgment is not applicable to the re-assessment notice dtd. 31/3/2021 issued under Sec. 148 of the Income Tax Act, 1961 in respect of re-assessment proceedings for the Assessment Year 2015-16.
(2.) Learned counsel for the respondents-applicants states that inadvertently the factum of issuance of notice dtd. 31/3/2021 for the Assessment Year 2015-16 was not brought to the notice of this Court by either of the parties.
(3.) Issue notice. Ms. Kavita Jha, learned counsel accepts notice on behalf of the non-applicant/petitioner.