Notice u/s 143(2) is not issued in re-opening assessment

Case was selected for scrutiny issuing notice u/s148 on 22/03/2018. Assessee doesn't file return of income in response to notice u/s 148. Some details were submitted except return of income. Now Assessee has filed his return of income on 24/12/2018...is it necessary to issue notice u/s143(2)...Assessee has filed return of income so late purposely.