Assessing Officer issued on assessee three notices under section 148 dated 31-3-2021, 1-4-2021 and 5-4-2021 seeking to reopen assessment for assessment year 2013-14. On writ allowing the petition the Court held that  the  first notice dated 31-3-2021 had been issued after more than six years from end of relevant assessment year and, therefore, exceeded time limit set out under section 149 and that period had not got extended by Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. Further, notices dated 1-4-2021 and 5-4-2021 were bad in law for non-compliance with mandatory requirements of prior inquiry by Assessing Officer in terms of section 148A. Accordingly  the notice was quashed.   (AY. 2013-14)