Notice u/s 148 for reassessment u/s 147 (   (33 Points)

09 April 2016  
My client have received a notice from assessing officer of AIR and after giving the reply of same he got a new notice u/s 148 for reassessment u/s 147. The notice u/s 148 is general notice with no proper details mentioned like it is written permission has been taken from commissioner of income tax than blank and than CBDT. Name or department of commissioner is not mentioned also it is a case of AY 2012-13 and 2013-14, So permission should be granted by JCIT not by the Commissioner and if in notice it's written commissioner than is the notice invalid, also assessing officer has not mentioned any reasons from where he has to believe that income is escaping assessment. Kindly suggest the reply and corrective action for the same and also correct me if I am wrong. I can also share the notice with you all if you provide me with your email id as there is no place here for the attachment. This is a routine task started by assessing officer in our jurisdiction so as to harass the assessee by giving this type of incomplete notices.