Notice sec 148 in it act

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02 April 2021 It Assess every year in-time returns filed.recently notice sec 148 f.y.15-16 from it department .but sec 147 another sec mentioned in notice.
Question:
What sec 148 and sec 147.

02 April 2021 For making assessment or re-assessment under section 147 a separate notice under section 148 is required to be issued by the Assessing Officer for each assessment year for which the income has escaped .


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