Provision for cases where assessment is in pursuance of an order on
appeal, etc.
150. (1)
Notwithstanding anything contained in section 149,
the notice under section 148 may be issued at any
time for the purpose of 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 25[or
by a Court in any proceeding under any other law].
(2) The
provisions of sub-section (1) shall not apply in any case where any such
assessment, reassessment or recomputation as is referred to in that sub-section
relates to an assessment year in respect of which an assessment, reassessment
or recomputation could not have been made at the time the order which was the
subject-matter of the appeal, reference or revision, as the case may be, was
made by reason of any other provision limiting the time within which any action
for assessment, reassessment or recomputation may be taken.
