S. 148 : Reassessment-Notice-Constitutional validity-Without following the procedure-Issue of notice is held to be valid. [S. 147, 148A, 149, 151, 151A, 153, 292 Relaxation of Certain Provisions) Act, 2020 (TOLA), S. 3(1) of the Act 38 of 2020, Art. 226]