Expansion of assessment triggers: enquiries, show cause notices and orders under section 148A now qualify alongside issuance of notice under section 148. Amendment expands the triggering events under section 151A by inserting ''conducting of enquiries or issuance of show cause notice or passing of order ... Summary
Expansion of assessment triggers: enquiries, show cause notices and orders under section 148A now qualify alongside issuance of notice under section 148.
Amendment expands the triggering events under section 151A by inserting ''conducting of enquiries or issuance of show cause notice or passing of order under section 148A'' after the reference to ''issuance of notice under section 148,'' thereby bringing enquiries, show cause notices and orders under the reassessment related provision within the subsection's opening provision.
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