Held that during the course of the original scrutiny proceedings under section 143(3), various queries were raised under section 143(2) to which the assessee had replied. The Assessing Officer had considered the deduction claimed under section 80-1 A by the assessee. The orders passed by the Assessing Officer for the assessment year 2017-2018, the Commissioner (Appeals) and the Tribunal had confirmed the fact that the assessee was entitled to a deduction under section 80-IA, and the quantum was the only issue. Since the reassessment pertained to the assessment year 2017-2018, the limitation period of six years had expired on March 31, 2024, whereas the notice under section 148 itself was issued on May 1, 2024 and hence barred by limitation. Court also held that, admittedly, the notice, dated May 1, 2024, under section 148, having been issued by the jurisdictional Assessing Officer and not the Faceless Assessment Officer, was invalid and bad in law since it was not in accordance with section 151A. (AY. 2017-18)