Return filed u/s 139(1) can't be treated as response to notice u/s 148. Non-issuance of Sec 143(2) notice is fatal defect, not curable.

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....Assessment order passed without issuing notice u/s 143(2) after considering assessee's return is illegal and liable to be set aside, as non-issuance of Section 143(2) notice is a fatal defect, not curable u/s 292B. Assessee's request to treat return filed u/s 139(1) as response to notice u/s 148 does not cure the defect. Assessment order is unsustainable, appeal allowed.....