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

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..... e restriction 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 .....

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..... ion 150(1). It may be noted that the restriction placed u/s 150(2) is applicable only in respect of appeal reference or revision referred to in section 150(1) but it does not apply with reference to an order passed by a court in any proceeding under any law. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanageme .....

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