Non-issue of notice u/s. 143(2) after filing of return makes assessment u/s. 143(3) /147 bad in law

Dr. SB Kalidhar Vs. ITO (ITAT Delhi) ITAT followed the decision of the Coordinate Bench in the case of Ms. Meenakshi Aggarwal vs. ITO & Ors and held that  that the non-issue of notice u/s. 143(2) after filing of the return of the Assessee, by way of letter, makes the assessment order passed u/s. 143(3) r.w.s. 147 bad in law. Full Text of the ITAT Order is as follows:- This appeal filed by the Assessee against the Order dated 12.1.2016 passed by the Ld.CIT(A)-Hisar for the Assessment Year 2010-11. In this appeal the assessee has taken up the legal ground that no valid notice u/s. 143(2) of...