Assessee did not file a return, and cash deposits resulted in a reassessment notice under section 148A in July 2022. Tribunal held that since the Supreme Court clarified in UOI v. Rajeev Bansal (2024) 301 Taxman 238/ 469 ITR 46 (SC)  that revised notice period for assessment year 2013-14 expired on 26 June 2022, the notice issued on 25 July 2022 was barred by limitation and the entire reassessment proceedings were not legally valid and were quashed.  (AY. 2013-14)