Dismissing the appeal of the revenue the Court held that once the assesee does not receive a notice under section 143(2) of the Act within stipulated period, such an assessee take it that the return filed by him has became final and no scrutiny proceedings are to be taken with respect to that return .   Followed Chintles India Ltd v. Dy..CIT ( 2017) 397 ITR 416 ( Delhi)(HC) , CIT v. Kabul Chawla ( 2016) 380 ITR 573 ( Delhi )(HC)  (AY. 2008-09 to 2012 -13 )