In the result, appeals filed by the assessee are partly allowed
Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.
139". Thus, understanding this provisions in the background of the decision of the Apex Court, on the facts available, we are of the view that in completing the assessment under Section 148 of the Act, compliance of the procedure laid down under Sections 142 and 143 (2) is mandatory. On the admitted fact that beyond notice under Section