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The Case was reopened by issue of notice u/s 148. No Return was filed , thereafter notice u/s 142 (1) issued , the assessee attended and order passed u/s 143 (3) r.w.s. 147 of the Income-tax Act. No Notice u/s 143 (2) was issued.

Is such order is legal ? pl give reference of case laws if any.

Thanks & regards

CA Naresh Lakhani