As per case facts, the dispute involves the interplay of the Income Tax Act 1961, the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act 2020 (TOLA), and ... the Finance Act 2021, concerning reassessment proceedings. The Finance Act 2021 substituted the reassessment scheme from April 1, 2021. Due to the COVID-19 pandemic, TOLA extended time limits for compliance. Various High Courts quashed reassessment notices issued under the old regime between April 1, 2021, and June 30, 2021, leading to the Supreme Court's Ashish Agarwal judgment. The Revenue subsequently issued fresh notices between July and September 2022, which were again challenged for being time-barred and lacking proper sanction. The question arose whether TOLA's relaxations apply to reassessment notices issued after April 1, 2021, and if the notices issued between July and September 2022 under the new regime are valid, especially considering the legal fiction created in Ashish Agarwal. Finally, the Supreme Court concluded that TOLA continues to apply to the Income Tax Act even after April 1, 2021, relaxing time limits for reassessment notices and sanctions if the original time for completion fell within the TOLA period. The Ashish Agarwal directions extended to all relevant notices, and the period during which show-cause notices were deemed stayed and the two weeks for assessee response must be excluded from limitation. Reassessment notices issued beyond this surviving time limit are invalid.