Notice u/s 148 of income tax act

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Can notice u/s 148 be issued twice for the same assessment year??

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Dear Aakansha,

If the AO has the reason to believe that any income chargeable to tax has escaped assessment then he may subject to the provisions of section 147 to 153 assess or reassess such income.

He will issue the notice twice if he has reason to believe that any income chargeable to tax has escaped the assessment.


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