The assessee has not filed the return of income. Cash was deposited in bank on various dates. Cash of certain amount was deposited in bank account of assessee on various dates throughout financial year. The assessment was reopened by issuing notice u/s 148. In response to notice, the assessee fied the return. The assessment was  completed by Assessing Officer by making certain additions. On appeal the CIT(A) affirmed the order of the AO.   On appeal the Tribunal held that the  Assessing Officer had not issued statutory notice under section 143(2) in response to return filed under section 148. Tribunal held that non-issue of statutory notice under section 143(2) invalidated entire proceedings and said defect was incurable defect and also beyond scope of section 292BB and, therefore the  assessment order is held to be  bad in law. (AY. 2010-11)