The Assessee filed a return of income for AY 2008-09 on 29-9-2008 that was selected for scrutiny. While a notice u/s 143(2) was issued on 17-9-2009 against the fringe benefits tax u/s 115WE, no notice u/s 143(2) was issued for regular assessments. Before the Tribunal, the Assessee raised additional grounds as notice u/s 143(2) was not issued for regular assessment. The Tribunal allowed the additional ground and held in favour of the Assessee. The High Court held that the notice u/s 143(2) r.w.s 115WE could not be constructed as a notice u/s 143(2) for regular assessment. Further, it held that the issue of notice goes to the root of the matter. The Tribunal was justified in entertaining the additional grounds filed by the Assessee. Order of Tribunal was affirmed.    (AY. 2008-09)