In the case notice u/s 148 under old provisions was issued on19/05/2021, so the survival period of 42 days was available to the AO upto 30/06/2021 and same period would be available after excluding the period of stay upto the date of filing response by the assessee. which has been filed on 10/06/22. Pursuant to the supply of material/ issue of notice u/s 148A(b) of the Act on 28.05.2022, the assessee filed its response on 10.06.2022 therefore, the Assessing Officer got 42 days from 10.06.2022 for issue of reassessment notice us 148 of the Act of under the amended regime of reassessment. Thus, survival period of 42 days ended on 22.07.2022, whereas the Assessing Officer in the instant case has issued notice u/s 148 of the Act on 30.07.2022, which is otherwise beyond the period of three years from the end of relevant assessment year. Notice issued on 30/07/2022 was beyond the permitted 42-day survival period post assessee’s reply dated 10.06.2022. Approval was taken from PCIT, not the competent authority under amended Section 151 (PCCIT/CCIT). Thus, reassessment proceedings were invalid, and the entire proceedings quashed. (AY. 2016-17), (ITA Nos.1582/M/2024 2026/MUM/2024)