Reassessment notice under section 148 of the Act  dated March 26, 2021 was issued  for the assessment year 2015-16 with the approval of the Additional Commissioner. On writ allowing the petition the Court held that  sub-section (1) of section 151 provides that no notice shall be issued under section 148 by an Assessing Officer, after the expiry of a period of four years from the end of the relevant assessment year, unless the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner is satisfied, on the reasons recorded by the Assessing Officer, that it is a fit case for the issue of such notice.  Admittedly, four years had expired from the end of the relevant assessment year, as provided under section 151(1) of the Act, it was only the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner who could have accorded the approval and not the Additional Commissioner. The notice dated March 26, 2021 issued under section 148 of the Act was not valid, and consequently, the orders and notices also were not sustainable. Court also held that  the Taxation and other Laws (Relaxation of Certain Provisions) Act, 2020 applies to only cases where the limitation was expiring on March 31, 2020. The assessment year in question was 2015-16 and, therefore, the six years limitation would expire only on March 31, 2022.  Therefore, the 2020 Act was not applicable. In any event, the time to issue notice may have been extended but that would not amount to amending the provisions of section 151 of the Act.(AY.2015-16)