Reassessment notices dated 31-3-2021 were issued under unamended section 148  Assessment order was passed consequent thereto on 29-3-2022.As per assessee in both cases, notices were communicated on 6-4-2021 and 10-4-2021 respectively i.e. after 31-3-2021, hence, impugned notice under unamended section 148 was bad in law in view of amendment carried out by Finance Act, 2021 bringing into force section 148A which requires a preliminary enquiry before initiating reassessment proceedings and since impugned notice was bad in law, any assessment undertaken thereunder would necessarily be without jurisdiction and void. On writ the Court held that there was nothing on record to show that they were issued after 31-3-2021 and on contrary, assessment order as also impugned notices themselves showed that they were signed and issued on 31-3-202 hence  plea of assessee was not sustainable. Since assessment proceedings having been concluded pursuant to notice dated 31-3-2021 issued upon assessee, assessee should avail alternative remedy of appeal.