Section 143(2) notice is to be issued by AO who completes assessment before due date  

Divya Raghavan Vijayan Vs ACIT (ITAT Mumbai) even though in the order sheet it is written by the ACIT Circle-3 Kalyan that he had issued the 143(2) notice on Aug 30th 2015, but in the same file, I find that the Chief Commissioner has transferred the jurisdiction of assessee’s case from ITO ward-33, Thane to ACIT-Circle-3, Kalyan only on 2nd Dec, 2015. Therefore, on the short legal point, I find that the ACIT-Circle-3, Kalyan who has framed the assessment of assessee for AY. 2014-15 u/s 143(3) of the Act has not issued the mandatory notice u/s 143(2) of the Act (refer decision in the case of ...