S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Assessment year 2013 -14 – Six years expired on 31 st March , 2020 – Notice issued on 28 th July , 2022 – Notice issued beyond six years – Barred by limitation – Taxation and other laws ( Relaxation and Amendment of certain provisions , Act, 2020 (TOLA) has not applicable for the Assessment year 2013 -14 – Instructions are not binding on the assessee- Validity of notice must be judged on the basis of the law existing on the date on which such notice is issued – Notice and order was quashed as barred by limitation. [ S. 148, 148A(b), 148A(d) , 149 (1) , 151 ,151A, Limitation Act , 1963 , TOLA , S. 3(1), Art. 142 , 226 ]