assessment under section 144 and section 147

Section 144- best judgment assessment
if any person fails to file return of income u/s 139-1 and has not made belated return u/s 139-4 or revised return u/s 139-5

section 147- income escape assessment
if AO has reasons to believe that any income chargeable for tax of any assessment yr has escaped assessment then he has power to assess such income

but assessment under 147 also can be made after failing to file return under 139(1)

Hence, my question is that both sections can be applied on failing to file return so, which assessment made first

AO will issue notice u/s 142-1, calling for filing return to br filed. If return if filed and if taxes paid if payable then no issues orels assessment is done u/s 147 by issuing notice u/s 148. If stil no response then actions taken u/s 144.

Can AO directly (without issuing notice under 142(1)) issue notice under section 148 for assessment under 147 ?

No.Always an opportunity is given to file your return.

Thanks