Sec. 143(2), 143(3) & 147 of Income Tax Act, 1961 - Reassessment - No notice under s. 143(2) of the Act was ever issued by the Department to the assessee. Failure of the AO to issue a notice to the assessee under s. 143(2) of the Act subsequent to the filing of the return pursuant to the notice issued under s. 148 of the Act is fatal of the order of the re-assessment. Thus, the assessment/re-assessment framed by the AO under s. 143(3) of the Act read with s. 147 of the Act is liable to be quashed. - RADHE SHAM JAIN DIAMOND JEWELLERS (P) LTD. V/s DY. CIT - [2020] 206 TTJ 246 (ITAT-CHANDIGARH)