Assessee challenged notice issued under un-amended section 148 on ground that they were not sustainable in law having been issued after 1-4-2021 i.e. after amendment to Income-tax Act, 1961 by Finance Act, 2021 introducing new provision i.e. sections 147 to 151 which came into force with effect from 1-4-2021 . Revenue relied on the Judgement of Apex Court in  UOI v. Ashish Agarwal ( 2022) 442 ITR 1/ 286 Taxman 183 ( SC) and submitted that the notices issued after Ist April  2021n are liable to be treated as notice u/s 148A of the Act  1961 as substituted by the Finance  Act , 2021   and also relied on the instruction  No . F.No. 279/ MIsc /M-51 / 2022 -ITJ  , Ministry  of Finance  , Department of Revenue , CBDT , ITJ  Section dated 11 -5 -2022 ( 2022) 444 ITR 43 ( St.) .  and judgement in Daujee Abhushan Bhandar Pvt Ltd  v .UOI  ( 2022) 444 ITR 41 ( All)( HC)   Court held that   as per clauses 6. 2 and 7.1  of the Board’s Circular dated  11 th May , 2022  , if a case does not fall under clause (b) of sub section (i)  or section 149  for the Assessment years 2013 -14 , 2014 -15 and 2015 -16   ( Where the income  escaping assessment to tax is bless than Rs 50 lakhs  and notice has not been issue within limitation under the unamended provisions b of section  149  , then proceedings under the unamended provisions of section 149 , then proceedings under the amended provisions cannot be initiated . Accordingly notice u/s 148 issue on Ist April  2021 for AY. 20014 -15 and the notice dt . 13 -1 2022 u/s 144 and reassessment order dt 13 -1 2022 u/s 147  r.w.s 144B for AY. 2014 -15  was quashed . ( AY. 2014 -15 ) ( WP No. 347 of 2022 dt . 17 -5 -2022)