The Assessing Officer issued notice under section 143(2) before the assessee requested that the original return be treated as the return filed in response to notice under section 148. No fresh notice under section 143(2) was issued thereafter. The Tribunal held that issuance of a valid notice under section 143(2) after the filing of the return in response to section 148 is a mandatory jurisdictional requirement. Failure to issue such notice rendered the reassessment orders invalid. (AY. 2009-10 & 2010-11).