Sec148 notice

My friend received a notice under Sec 148. He filed the return in compliance of notice received under Sec 148 within the time limit. But till date Assessment officer not issued the copy of the noting sheet containing the reasons recorded for issuing notice under sec 148 and the approval of the competent authority. Further in continuation of sec 148, another AO issued notice under sec 143 (2) for the same assessment officer and demanded further particulars.
Is it permissible for two Assessment officers can deal with sec 148.
whether Assessment officer can withhold the reasons even after filing the return?
can anyone share me the correct position.