Assessing Officer issued a notice under section 148 (old regime) on 28-6-2021 during an extended time period as per TOLA. Pursuant to the directions of the Supreme Court, the Assessing Officer provided information on 28-5-2022, and the assessee filed a reply on 11-6-2022. Thereafter, an order under section 148A(d) as well as notice under amended section 148 was issued on 27-7-2022.On writ, the Court held that considering the date of earlier notice under section 148 read with TOLA up to 30-06-2021, the last permissible date for issuance of reassessment notice under section 148 would be 18-06-2022-Notice dated 27-07-2022 issued under section 148 having been issued beyond the surviving time was invalid. Referred, UOI v. Ashish Agarwal [2022] 286 Taxman 183/444 ITR 1 (SC), UOI v. Rajeev Bansal [2024] 301 Taxman 238/469 ITR 46 (SC).  (AY. 2013-14)