Reassessment notice quashed due to time limit & lack of approval under new law. Appellant wins on legal grounds.

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....Reassessment proceedings barred by limitation period u/s 149(1)(b) of Finance Act, 2021. Impugned notice u/s 148 dated 15.04.2021 for AY 2015-16 quashed. Consequential reassessment proceedings set aside due to lack of sanction/approval for issuance of notice as per substituted Finance Act, 2021. Appellant succeeds on legal issues, decided in favor of assessee.....