Be confident in Tax...........

Yes, he can issue notice u/s 148. Time limit will remain the same. Only change is that he has fewer restrictions regarding approvals from higher commissioners..

Hi Sowmya P K,

   plz tell me that what is time limit and the fewer restrictions regarding approvals from higher commissioners....

Because as per sec 149(1) the time limit and sanction for issue of notice is given only for (a) assessment order passed u/s 143(3) & 147 and (b) where No assessment order has been passed u/s 143(3) & 147.

U may refer section 151. The approval requirement for such a situation is given in it.