Bench: ALOK ARADHE,H.T. NARENDRA PRASAD
reassessment are under Sections 147 and 148 of the Act and they are on a completely differing footing and, therefore, do not merit consideration for the purpose of this case. 19. Even though the period of three years would be a reasonable period as prescribed under Section 153 of the Act for completion of proceedings, we have been told that