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<h1>Section 148 allows notice for reassessment to implement appeal orders despite section 149 time limits</h1> Where an assessment, reassessment or recomputation must be made to give effect to findings or directions contained in an order passed in an appeal, reference, revision or by a court, a notice under section 148 may be issued at any time for that purpose notwithstanding the time limits in section 149. This exception does not apply if, at the time the order under appeal/reference/revision was made, the assessment year could not then lawfully be assessed, reassessed or recomputed because some other provision barred action within the relevant time limit.