What is the procedure adopted for making the assessment under section 147 i.e. income escaping assessment?

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..... on the assessee a notice under Section 148 along with a copy of the order passed under clause (d) of Section 148A , requiring him to furnish 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. The return shall be furnished within 3 months from the end of the month in wh .....

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