143(2) notice

This discussion explores whether an Assessing Officer (AO) can legally issue an assessment order without first serving a notice under Section 143(2) of the Income Tax Act. The user received notices under Section 148 and 142(1) and replied to them, but no 143(2) notice was issued before the assessment order. The consensus suggests that a Section 143(2) notice typically precedes assessment, especially when reassessment under Section 148 is involved, and should be followed according to Section 143.