The Assessing Officer issued reopening notice under section 148 dated 31-8-2024. On  writ, the Court held that   notice issued under section 148A(b) and order passed under section 148A(d) prior to the issuance  notice on ground that same is  barred by limitation. The period of six years from the end of the relevant assessment year 2016-17 expired on 31-3-2024. Notice and order is set aside.  (AY. 2016-17)