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any assessment year, the Assessing Officer may, subject to the provisions of sections...and in sections 148 to 153 referred to as the relevant...

(1), or clause (c) of sub-section (2B), of section 35, read with clause (4) of section...(2), or clause (c) of...

Application of seized or requisitioned assets. 132B. (1) The assets seized under section...132 or requisitioned under section 132A may be dealt...

Where an assessment is to be made under section 176, the Assessing Officer may serve...(2) of section 139, and the provisions of this Act shall, so...