Notice under Section 148

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Hi all

 

Received a notice from Income tax department under Section 148 of Income tax act,1961. Again received under Section 154 of the income tax act, 1961. Are they two different assessments, or Section 154 is continuation of notice under Section 148. Please clarify. They are for same assessment year. Is it possible that they do assessment under Section 154 for a notice under Section 148.

 

Thanks

Replies (2)
Both sections are simultaneously used by AO. But both notices are independent and to be complied with accordingly.
Section 148 is re-assessment of return filed.

Section 154 is Rectification notice of re-assessment return

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