In this case, several Writ petitions were filed challenging notices issued prior to 1^st April 2021 under section 148 of the Act as applicable prior to the amendment made by the Finance Act, 2021. High Court noted that the notices were issued in all these cases after a period of four years from the expiry of the relevant assessment year and, were therefore, time barred in terms of the first proviso to section 147 as in force prior to the amendment by the Finance Act, 2021. High Court further held that the notifications issued by the Central Government under the Taxation and other laws (Relaxation and Amendment of Certain Provisions) Act, 2020 did not apply in the present case as the notices were issued prior to 1^st April 2021 whereas the notifications were issued to deal with situations arising from amendments made by the Finance Act, 2021. High Court also observed that the notice was bad as in one of the petitions, the notice was issued after 4 years after seeking sanction of Jt CIT instead of Chief CIT/ CIT.  Notice was quashed.