Assessee filed  writ on ground that a notice dated 01-06-2021 issued under section 148 and notice under section 148A(b) issued on 30-5-2022 in furtherance of notice dated 1-6-2021 and impugned order passed under section 148A(d) and notice issued under section 148 issued on 30-7-2022 were beyond period of limitation as provided under section 149(1). The Court held that last date for issuance of notice under section 148 for assessment year 2013-14 under statutory framework, as was existing prior to 1-4-2021 was 31-3-2020 and by virtue of section 3(1) of TOLA, it was extended till 30-6-2021 and, thus, notice dated 1-6-2021 was issued twenty-nine days prior to expiry of period of limitation for issuing a notice under section 148 as was extended by TOLA. The  period from 1-6-2021 and date of decision of Supreme Court on 4-5-2022 in UOI  v. Ashish Agarwal( 2022 ) 286 Taxman 183/ 444 ITR 1( SC)  and period from date of said decision till date of providing material, as required to be accompanied with a notice under section 148A(b), was required to be excluded by virtue of third proviso to section 149(1). Further, time granted to assessee to respond to notice dated 30-5-2022 was also required to be excluded by virtue of third proviso to section 149(1).By virtue of TOLA, Assessing Officer had period of twenty-nine days limitation left on date of commencement of reassessment proceedings, which began on 1-6-2021, to issue a notice under section 148 and said notice was required to be accompanied by an order under section 148A(d), thus, an order under section 148A(d) was required to be passed within said twenty-nine days notwithstanding time stipulated under section 148A(d). Since assessee had furnished its response to notice under section 148A(b) on 13-6-2022, time available to Assessing Officer to pass an order under section 148A(d) was necessarily truncated and same was required to be passed on or before 12-7-2022. Thus,  notice dated 30-7-2022 had been issued beyond period of limitation and was to be set aside.  (AY. 2013-14 )