Assessee filed writ petition on ground that impugned reassessment notice was issued invoking section 3(1) of Taxation and other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TLA Act, 2020) without following mandatory statutory obligations under section 148A as inserted by Finance Act, 2021 with effect from 1-4-2021. Court observed that since revenue could neither submit any evidence to show that provision of section 148A were followed before issuing reopening notice against assessee nor could deny allegations of assessee, matter was listed for final hearing after eight weeks  ( AY. 2014 -15 , 2015-16 )