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of <h1>Tax authorities can issue reassessment notices under Section 150 to implement appellate orders despite normal time limits</h1> Section 150 of the Income Tax Act, 1961 permits tax authorities to issue reassessment notices at any time to implement orders from appellate authorities, revision proceedings, or court decisions, overriding normal time limitations under Section 149. However, this provision cannot be applied if the original assessment period had already expired when the appellate order was initially passed, ensuring that time-barred assessments cannot be revived through this mechanism.
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