Reassessment Validity Challenged: Notice Issued Under Old Rules Post New Section 148A Regime; Court Reviews Compliance.

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....Validity of reassessment proceedings - New regime u/s 148A - The impugned notice dated 30.03.2021 ought to have been decided in accordance with the new provisions with effect from 01.04.2021 in terms of decision of Ashish Agarwal [2022 (5) TMI 240 - SUPREME COURT] as it has been admittedly served on the petitioner only on 07.04.2021 in terms of annexure to Section 142(1) notice dated 16.08.2021. - HC....