S. 148A : Reassessment-Conducting inquiry, providing opportunity before issue of notice-Search-Unaccounted cash-Jurisdictional error-Question of jurisdictional error regard to invoking sections 147, 148 and 148A and not section 153C was raised, same should be considered by Assessing Officer and a finding be recorded thereon while passing final orders. [S. 148, 148A(b), 148A(d), 153C, Art. 226]