Taxpayer's participation post-section 148 notice doesn't waive Assessing Officer's duty to issue section 143(2) notice before reassessment.

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....Merely because the Assessee participates in the proceedings pursuant to such notice u/s 148, it does not obviate the mandatory requirement of the AO having to issue to the Assessee a notice u/s 143(2) before finalising the order of the reassessment - HC....