Section 148 and 154 noticd

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A client received a Section 148 notice for AY 19-20 on 31st March, followed by a Section 154 notice for the same period. The user is seeking clarification on how to proceed, as reassessment and rectification are distinct processes. They are also questioning why a Section 154 notice was issued by the jurisdictional AO when reassessment falls under NAFAC.

Brand Factory

Brand Factory (Querist)
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28 September 2023 My client had received notice us 148 for scrutiny under sectiin 147 for ay 19-20 on 31st march. Since then no new notice was received. Today they received a notice under section 154 for same ay 19-20. Reassessment and rectification are both different. What should be done in such a case and why did the department issue 154 notice with jurisdictional AO when the reassessment is under nafac