S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Notice issued by jurisdictional AO and not as per S. 151A-Section 144B cannot be viewed as exclusive basis for all assessment and reassessment procedures and Jurisdictional Assessing Officer (JAO) cannot be completely deprived of power to assess or reassess merely because section 144B and Faceless Reassessment Scheme 2022 have been introduced-Interpretation Of Statutes-Legislative intent-Principles of beneficial construction. [S. 144B 148, 148A(b), 148A(d), 151A, Art. 226]