Itr return

Sec 148 on "Issue of Notice where income has escaped assessment"  has nothing to do with filing of return by the assessee on his own,

Through this section, the legislative body has given power to Assessing Office to issue notice to the assessee requiring him to furnish with such period, as may be written in notice, a return of his income or the income of any other person in respect of which he is assessable under this Act during the previous year corresponding to the relevant assessment year, in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed.

Hence, the assessee can only file the return under Sec 148 when AO asks him to do so.

Section 139(9) is Defective Return, It applicables when the A.O is of opinion that return filed by assesse is defective, he may intimate the defect the defect to the assesse and allow time to rectify the defect.

If no defects is rectified in time allowed, the return shall be considered as Invalid Retrun.

Section 142(1): A.O may seve notice to the assesse

1) to file return of income for the period, manner, and in time as perscribed by the A.O

2) to produce accounts & documents as prescribed

3) to produce information relating to assests & liabilities, as required by A.O

Section 148: Sonal Bidasaria has already explained (as above_.