S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Loan-Cash credits-Once assessment is reopened it is not confined to those subjects only-If no addition is made on the recorded reasons-The Assessing Officer cannot make additions in respect of items forming part of original return-Assessment order is quashed and set aside. [S. 147, 148, 148A(b), 148A(d), Art. 226]