Allowing the petition the Court held that where the search was conducted under section 132 on February 9, 2022, and notice was issued to the assessee on March 31, 2023, under section 148 the ten year block period would be assessment years 2014-15 to 2023-24. The assessment year 2013-14 fell beyond the ten-year block period as stipulated under section 153C read with section 153A. Consequently, the notice under section 148 for the assessment year 2013-14 was unsustainable and hence quashed. Court also observed that  under the provisions of section 149 of the Income-tax Act, 1961, any action for reassessment pertaining to an assessment year prior to April 1, 2021 can be sustained only if it be compliant with the time frames specified under section 149(1)(b), section 153A or section 153C as the case may be and on the anvil of those provisions as they existed prior to the commencement of the Finance Act, 2021. (AY. 2013-14)