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    <title>Assessing Officer&#039;s Use of Section 148 Notice Questioned When Ample Time Exists for Broader Section 143(2) Assessment.</title>
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    <description>If the Assessing Officer has time in his hands to issue notice u/s 143(2), why is he issuing notice u/s 148, we do not understand, specifically in the background of the legal position that the scope of assessment made on issue of notice under section 148 of the Act has limited as against the wide scope of assessment available to him by issuing notice u/s 143(2) - AT</description>
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      <description>If the Assessing Officer has time in his hands to issue notice u/s 143(2), why is he issuing notice u/s 148, we do not understand, specifically in the background of the legal position that the scope of assessment made on issue of notice under section 148 of the Act has limited as against the wide scope of assessment available to him by issuing notice u/s 143(2) - AT</description>
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