S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Non-resident-Failure to file return of income Remittances from India-Fees for technical services-Assessing Officer is directed to consider provisions of sections 115A and 139 and pass fresh order after hearing assessee.[S.9(1)(vii), 115A, 139, 147, 148, 148A(b), 148A(d), Art. 226]