Dismissing the appeal of the revenue the Court held that ;once a return was filed, issuance of notice under section 143(2) to the assessee was mandatory prior to making an assessment. The question of making an assessment ex parte without issuing a notice under section 143(2) did not arise. The assessee had filed a return pursuant to the notice under section 148 notwithstanding that it might not have filed a return under section 139 for any assessment year in question. ( AY.2003-04)
CIT v. Staunch Marketing Pvt. Ltd. (2018) 404 ITR 299 (Delhi) (HC)
S. 143(2) : Assessment – Notice – One return is filed pursuant to notice issued u/s 148 , issue of notice u/s 143(2) is mandatory .[ S. 139,144, 148 ]