Assessee filed Writ Petitions and submitted that all these petitions will be covered by judgment of New India Assurance Co. Ltd. v. ACIT [2024] 158 taxmann.com 367 (Bom)(HC)  wherein it was held that, a notice, which had become time barred prior to 1-4-2021 as per then prevailing provisions, would not be revived by virtue of application of section 149(1)(b) effective from 1-4-2021, hence, reassessment proceedings initiated pursuant to judgment in UOI  v. Ashish Agarwal [2022]286 Taxman 183/444 ITR 1 (SC) would also be regarded as beyond time limit. Revenue agreed with the submissions of the assessee. High Court held that orders passed under section 148A(d) and notices issued under section 148 in respective petitions were to be quashed and set aside. SLP was squarely covered by judgment in UOI  v. Rajeev Bansal[2024] 301 Taxman 238 / 469 ITR 46 (SC) and accordingly the assessee will be governed by the reasons discussed in said Judgment and assessing officers will dispose of objections in terms of law laid down by the Court. SLP filed by revenue was disposed of accordingly. (AY.)