AO cannot issue 2nd notice under section 148A (b) as supplement to first notice, raking up new issue without independently satisfying the time lime and monetary limit
The assessing officer cannot issue second notice under section 148A(b), as supplement to first notice, raking up new issue.
Such notice would be considered as an independent notice, which would need to independently satisfy test of time limit and monetary limit as per section 149 of the Act. In present case, such alleged supplementary notice did not satisfy the tests and hence quashed.
The Copy Of the order is as under: