A notice under section 143(2) read with section 115WE(2) was issued upon assessee on 17-9-2009 for assessment year 2008-09 and further assessment was completed. Tribunal set aside order of assessment on ground that there was no valid notice under section 143(2) within stipulated period of six months from end of assessment year of furnishing of return. On appeal the Court held that the return of income was filed by assessee on 29-9-2008 and six months period to issue notice was available to Assessing Officer till 30-9-2008.  Therefore, notice dated 17-9-2009 could not be construed as notice under section 143(2) for purpose of assessment under section 143 and same was invalid. Order of Tribunal is affirmed. (AY. 2008-09)