Issue of Notice u/s 143(2) after filing of return u/s 139 or in response to Notice issued u/s 142(1) or 148 is mandatory

CIT Vs Laxman Dass Khandelwal (Supreme Court of India) After filing a return of income u/s 139(1), 139(4),  139(5), 142(1) if income tax authority considers, it is necessary or expedient to ensure that assessee has not understated the income or has not computed excessive loss or has not under-paid the taxes in any manner, shall serve on the assessee a notice requiring him, on a date to be specified thein, either to attend the office of Assessing Officer or to produce or cause to be produced before Assessing Officer any evidence on which the assessee may rely in support of the return. Provided...