Section 155(1)(b)

(b) on any reduction or enhancement made i n the income of the firm under this section, section 154, section 250, section 254, section 260, section 262, section 263 or section 264, 5[or] 5[(c) on any order passed under sub -section ( 4) of section 245D on the application made by the firm,] that the s hare of the partner in the income of the firm has not been included in the assessment of the partner or, if included, is not correct, the 6[Assessing Officer] may amend the order of assessment of the partner with a view to the inclusion of the share in the assessment or the correction thereof, as the case may be; and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub -section ( 7) of that section being reckoned 7[from the end of the financial year i n which the final order was passed] in the case of the firm. 8[(1A) Where in respect of any completed assessment of a firm it is found -