On writ the Court held that since provisions of Taxation and Other Laws (Relaxation and Amendment of certain Provisions) Act, 2020 applied to pre-amended law as applicable till 31-3-2021 and erstwhile regime of section 148 (applicable up to 31-3-2021) had been repealed by Parliament without any savings and exception clause and was substituted with an altogether new regime vide Finance Act, 2021 with effect from 1-4-2021, notices issued on or after 1-4-2021, relating to assessment years 2013-14 and 2014-15, under section 148  by converting/treating same as under newly inserted section 148A by Finance Act, 2021 which came into effect from 1-4-2021 and all subsequent proceedings on basis of  notices are bad in law.  would not be sustainable in law and are quashed and all legal consequences will follow automatically. (AY. 2013-14, 2014-15)