Tribunal held that  on filing the return in pursuance of  notice  u/s 148 on October 5, 2015, and the notice under section 143(2) was issued on the very same date. Tribunal held that  this showed non-application of mind on the part of the Assessing Officer in issuing notice under section 143(2) and thereafter assuming jurisdiction to frame assessment. The notice was not tenable in law and the proceedings needed to be quashed.( AY.2008-09)