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relating to an assessment or reassessment, it shall be deemed that any notice under...this Act, which is required to be served upon him, has been...

this Act in which any such order has been passed; (b)   make such inquiry or cause...such inquiry to be made; and (c)   subject to the provisions of this...

, etc., in certain cases. 489 . (1) Where during the course of any search made under...against such person and the person referred to in section 484, for an offence...

The Competent Authority may call for and examine the record of any proceeding under...a fresh order under the said section. (2) For the purpose of...