Following the judgment in Godrej Industries Ltd. v. Asstt. CIT,   [2024] 160 taxmann.com   13 (Bom)(HC) it was held that the validity of a notice had to be tested with reference to the law existing on the date of its issuance and, under the Finance Act, 2021, a notice under section 148 for AY 2014-15 could not be issued on or after 1-4-2021 by virtue of the first proviso to section 149. Accordingly, the orders under section 148A(d) and notices under section 148 were quashed and set aside. (AY. 2014-15)