The  Tribunal, following the judgement of the Hon’ble Delhi High Court in the case of Shri Jai Shiv Shankar traders Pvt. Ltd. (2016)  383 ITR 448 (Delhi)(HC)  held that issuance of notice u/s. 143(2) was mandatory after receipt of return filed in response to the notice u/s. 148, without which the reassessment order passed u/s. 143(3) r.w.s. 147 of the Act was invalid, bad in law and void ab initio and thus liable to be quashed. (AY. 2011-12)