https://www.scconline.com/blog/post/2022/05/05/reassessment-notices-90000-section-148a-income-tax-act-revenue-supreme-court-judgments-legal-news-research-updates/
Over 90, 000 Reassessment Notices issued after April 1, 2021 saved as Supreme Court directs them to be treated as notices under Section 148A of Income Tax ActÂ