Income tax query w.r.t. scope of notice u/sec. 148

Y M Doshi (Chartered Accountant) (148 Points)

24 October 2013  

Assessee has received notice U/s. 143 (2) for which period is expired. Later because of Hawala list Notice U/s. 148 is issued.

Whether assessment inquiry should be restricted to the issue involved in Notice U/s. 148 or entire proceedings can be taken up for scrutiny.

 

Please guide.