The Tribunal held that the Assessing Officer had unequivocally admitted in his remand report that no notice was issued under section 143(2) of the Act. The assessee had also stated that he never received notice under section 143(2) of the Act. These averments remained uncontroverted. The default of non-issue of notice under section 143(2) of the Act was fatal to the order of reassessment and rendered the whole reassessment proceedings void ab initio being without jurisdiction and liable to be quashed. (AY.2007-08)