Notice under section 148 under the old regime itself was issued on the last date of limitation, viz., 30-06-2021, after exclusions, i.e., excluding thirty days and fourteen days time period granted, and there was no further time available for the Assessing Officer to issue notice under section 148 under the new regime, barring seven days as provided under the fourth proviso to section 149. On writ, the Court held that notice under section 148 ought to have been issued within seven days from the date of reply given by the assessee on 3-6-2022, i.e., on or before 10-6-2022. Order passed under section 148A(d) dated 28-7-2022 and notice issued under section 148 dated 28-7-2022 were to be held as beyond time, hence, quashed and set aside.  (AY. 2016-17)(SJ)