Held that notice under section 148 for assessment year 2013-14 was issued to assessee on 1-4-2021, whereas limitation of issuing notice expired on 31-3-2021, notice under section 148 was time barred. Court also held that unless there is a stay obtained by authorities under Income-tax Act, 1961 from higher forum, mere fact of filing appeal or SLP will not entitle authority not to comply with order of High Court. Court also held that since large number of writ petitions are being filed in which date and time of issuance of notice under section 148 are in dispute and, importantly, those notices are being issued by e-mail, it is directed that respondent No. 1 shall ensure that date and time of triggering of e-mail for issuing notices and orders are reflected in online portal relating to concerned assessees. Court directed the Registrar General to forward the copy of the judgement for circulating amongst authorities  under the Income  tax- Act , 19961 and for the observance of the principles of the judicial discipline and propriety. (AY.  2013-14)