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Regarding Notices u/s 148 issued after 01.04.2021

This query is : Resolved 
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(Querist)
26 December 2022 Mr. A received notice u/s 148 as on dated 16.04.2021 . The income chargeable to tax that has escaped assessment amount is below 50 Lakhs. No new notice u/s 148A(b) issued by the department. Whether the Notice u/s 148 is still valid or not ??
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
27 December 2022 For which year the notice has been received?
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Suresh S. Tejwani

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Suresh S. Tejwani (Querist)
27 December 2022 Notices received for the assessment year 2015-16 and assessment year 2013-14. Also the proceedings tab is open on the income tax portal
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
27 December 2022 Though its disputable issue.. Prima facia the notice is not valid.
Hope the date of issue of the notice is not in March, 2021.
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