Assessment reassessment notices may be issued to give effect to appellate or court orders, subject to a three-month procedural limit. Section 150 is substituted to allow a notice under section 148 to be issued at any time where assessment, reassessment or recomputation is required to give effect to a finding or direction in an appellate, revisional or court order. The provision overrides section 149, but excludes cases where the assessment year was already barred by another limitation provision when the relevant proceeding was made or initiated. The notice must be issued within three months from the end of the quarter in which the certified copy of the order is received by the jurisdictional Principal Commissioner or Commissioner.