Provision for cases where assessment is in pursuance of an appeal [ Section 150 ]

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....iction of time limit u/s 149(1) is not applicable where notice u/s 148 is issued for making an assessment or reassessment or recomputation in consequence of or to give effect to any finding or direction contained in an order passed by any authority in any proceeding under this Act by way of appeal, reference or revision or by a Court in any proceeding under any other law. This relaxation is contai....