As per case facts, the Petitioner was issued a notice under Section 148 of the Income Tax Act, 1961 on 06.04.2021 for Assessment Year 2015-2016, after the Finance Act, 2021, ... came into force. This was followed by an assessment order on 26.05.2023, which the Petitioner appealed to the High Court as being time-barred. The question arose whether the notice dated 27.07.2022 under Section 148 and the subsequent assessment order dated 26.05.2023 for AY 2015-2016 were barred by limitation, considering the Finance Act, 2021, and Supreme Court judgments. Finally, the High Court, relying on the concession by the Additional Solicitor General in the Rajeev Bansal case, ruled that all notices for AY 2015-2016 issued on or after April 1, 2021, were time-barred and set aside the notice and the consequential order.