The petitioner challenged  the notice dated July 28, 2022 under section 148 of the Act for reopening of the assessment for the Assessment year 2013-14. The petitioner contended that  the order dated July 27, 2002 passed under section 148A(d) of the Act and CBDT Instruction No 1 of 2002 dated May 11, 2002 (2022) 444 ITR 43 (St), the said order and notice is bad in law and without jurisdiction. On writ  allowing the petition the Court held that  validity of a notice issued under section 148 must be judged on basis of law existing on date on which such notice is issued. Accordingly the  notice under section 148 cannot be issued in order to reopen assessment of an assessee in a case where right to reopen assessment was already barred under pre-amended Act on date when new legislation came into force.Applicability of section 149 is to be seen qua notice under section 148 and not with respect to notice issued under section 148A(b) or order passed under section 148A(b), and thus a notice, which had become time barred prior to 1-4-2021 as per the then prevailing provisions, would not be revived by virtue of application of section 149(1)(b) effective from 1-4-2021.Therefore, where limitation under Act (erstwhile section 149) for reopening assessment for assessment year 2013-14 expired on 31-3-2020, notice issued in June 2021 in case of assessee was barred by limitation, hence, reassessment proceedings initiated pursuant to judgment in judgment in UOI  v. Ashish Agarwal(2022) 286 Taxman 183/ 444 ITR 1(SC) is also be regarded as beyond time limit. On facts  since limitation under erstwhile section 149 for reopening assessment for assessment year 2013-14 expired on 31-3-2020, therefore, CBDT Notification No. 20/2021 which covers only those cases where 31-3-2021 was end date would not apply to facts of present case and even relate back theory of revenue could not safeguard reassessment proceedings initiated after 1-4-2021. Therefore, section 148 notice dated 28-7-2022 issued pursuant to Judgment in Ashish Agarwal  is  quashed and set aside.(AY. 2013-14)