Held, allowing the petition, that the notice issued under the  pre amended provisions of section 148, after the amendment with effect from April 1, 2021, for the assessment year 2014-2015, was barred by limitation under section 149 and accordingly quashed. The order was restricted only to the point of limitation since the notice had been issued after the amendment by the Finance Act, 2021, on April 1, 2021, and that too under the provisions existing prior to the amendment.(AY. 2014-15)