Assessee filed writ petitions stating that issues in these petitions were covered by the judgment of this Court in Godrej Industries Ltd. v. Asstt. CIT [2024] 160 taxmann.com 13 (Bom)(HC)  wherein it was held that validity of a notice must be judged on basis of law existing as on date on which notice was issued under section 148; in terms of Finance Act, 2021 no notice under section 148 for assessment year 2014-15 could be issued on or after 1-4-2021 based on first proviso to section 149 and, thus, reopening notice issued on 31-7-2022 for assessment year 2014-15 was barred by limitation-Revenue agreed with this submission. High Court held that orders passed under section 148A(d) and notices issued under section 148 in respective petitions were to be quashed and set aside. On SLP  by the revenue following the judgment in  UOI v. Rajeev Bansal [2024] 167 taxmann.com 70 (SC), the SLP of the revenue was dismissed.  (AY. 2014-15)