Assessing Officer initiated reassessment proceedings under section 148 after 1-4-2021 without following amended procedure laid down in section 148A. Subsequently, initial section 148 notice was treated as section 148A(b) notice as per Supreme Court decision in  UOI v. Ashish Agarwal (2022) 286 Taxman 183/ 444 ITR 1 (SC). On appeal the Tribunal held that   reassessment order passed without issuing notice under section 148  is bad in law and quashed. would be liable to be treated as bad in law and deserved to be quashed. (AY. 2017-18)