Section 283 of Income Tax Act, 2025 : Provision for cases where assessment is in pursuance of an order on appeal, etc.
(1) Irrespective of anything contained in sections 280 and 282, the notice under section 280 may be issued at any time for the purpose of making an assessment or reassessment or recomputation in consequence of or to give effect to—(a) any finding or direction contained in an order passed by any authority, Tribunal or court […]