Section 143(2) notice on very same day of filing return shows Non-application of mind by AO

Ajay Sharma Vs DCIT (ITAT Delhi) It is not in dispute that search was conducted in the case of the assessee and others on 11th October, 2010, therefore, the assessment year under appeal i.e., A.Y. 2011-­2012 is the year of search. It is not in dispute that assessee filed return of income on 14th March, 2013 and on the same day, notice under section 143(2) have been issued. This fact is mentioned in the assessment order. The assessee also filed copy of the notice under section 143(2) and copy of the order sheet on record, which also supports the same fact that notice under section 143(2) have ...