Significance of return filed u/s. 148

Hardik Hindocha (93 Points)

14 January 2024  
What's the significance of return filed in response to notice u/s. 148 ? is AO supposed to consider original return filed u/s 139 or the return filed u/s. 148 for assessment purposes?

suppose there's an income disclosure in 148 return which wasn't disclosed in 139 return, how will such income be dealt with?