Provision for cases where assessment is in pursuance of an order on appeal, etc.

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.... making an assessment or reassessment or recomputation in consequence of, or to give effect to,- (a) any finding or direction contained in an order passed by any authority, Tribunal or Court in any proceeding under this Act or any other law; or (b) the directions issued by the Approving Panel under section 274(6). (2) The provisions of sub-section (1) shall not apply in any ca....

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....tice under section 280 shall be issued within three months from the end of the quarter in which the certified copy of the order of the authority or the Court, as the case may be, is received by the jurisdictional Principal Commissioner or Commissioner.]     ************** NOTES:- 1.  Substituted vide Section 73 of the Finance Act, 2026 w.e.f. ....