https://www.taxtmi.com/acts?id=3306 Assessment, reassessment or recomputation may be initiated at any time under section 148 where necessary to give effect to a finding or direction in an appellate, revisional or court order. The provision overrides the ordinary limitation in section 149, but not where the assessment year was already time-barred under another limitation provision on the relevant date. In such cases, 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 31 Mar 2026 16:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3306 Assessment, reassessment or recomputation may be initiated at any time under section 148 where necessary to give effect to a finding or direction in an appellate, revisional or court order. The provision overrides the ordinary limitation in section 149, but not where the assessment year was already time-barred under another limitation provision on the relevant date. In such cases, 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3306