Held, dismissing the writ petition, that a notice under section 143(2) of the Income-tax Act, 1961, is a condition precedent for framing an Income-tax assessment and in the present case, such notice had been issued. The Assessing Officer had rightly issued notice under section 143(2) in the format normally utilised for this purpose and at paragraph 1 thereof had conveyed to the addressee, the assessee, that the return had been selected for limited scrutiny and that the issue of share capital/capital had been identified for further verification. He proceeded to fix the matter for hearing and provided an opportunity to the assessee to appear and cause evidence in support of the return of income. There was nothing further that was required to be set out as far as notice under section 143(2) was concerned, and with this, the notice under section 143(2) was complete. The consequent order of assessment was valid.