Notice under Section 148 followed by Section 154 Notice

Indira (CA ) (1381 Points)

26 March 2021  

Hi

 

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.

Thanks