As per case facts, the Petitioner challenged reassessment proceedings for an earlier Assessment Year, initiated by a notice under the old Income Tax Act. Following a Supreme Court judgment, this ... notice was treated as a show-cause notice under new provisions. The Petitioner did not respond, leading to a subsequent order and notice. The Petitioner argued these were time-barred. The question arose regarding the correct computation of the limitation period for issuing reassessment notices under the new regime, considering pandemic-related extensions and prior Supreme Court directions. Finally, the Supreme Court clarified that such notices must be issued within the surviving time limits under the Income Tax Act and relaxation acts, after accounting for specific exclusions. Notices issued beyond this calculated period are time-barred. In this case, the impugned order and notice were found to be beyond the extended and surviving limitation period, rendering them invalid.