Sec. 148 of Income Tax Act, 1961— Re-assessment — Revenue filed 03 appeals against the order passed by the CIT(A) pertaining to assessment years 2010-11 & 2009-10. After hearing the parties the tribunal find that revenue stated that no notice under section 143(2) of the Act was issued before the completion of assessment. further find that revenue has stated that no return was filed by the assessee in response to notice under section 148 and notice u/s. 143(2) of the Act is only mandatory, where a return has been furnished under section 139, or in response to a notice under sub-section (1) of section 142 or in response to notice u/s. 148 of the I.T. Act, 1961, whereas  no return was filed by the assessee and therefore, the contention of the revenue requires verification at the level of the AO and thereafter, the AO may frame the assessment ‘Denovo’, as per law, after giving adequate opportunity of being heard to the assessee for which both the parties were agreed. Tribunal held and direct accordingly. The assessee was at liberty to file any evidence in support of his claim before the AO, therefore all the aforesaid 03 appeals filed by the Revenue stand allowed for statistical purposes. --- ITO vs. SANJAY. [2020] 23 ITCD Online 68 (DEL)