Tribunal held that the AO  issued original notice under S. 148 within the TOLA period on 30th June, 2021, the minimum days available as per the fourth proviso to s. 149(1) was seven days and thus the ‘surviving period’ was also seven days; since the material relied upon for issuance of notice was communicated to the assessee by letter dt. 2nd June, 2022, the period of two weeks allowed to the assessee to respond to the notice ended on 16th June, 2022, and, therefore, the last date for issuing notice under S. 148 was 23rd June, 2022; notice dt. 28th July, 2022, issued under s. 148 in respect of asst. yr. 2013-14 is time-barred. (AY. 2013-14)