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7. Heard both the sides and perused the material on record, with regard to the limited issue of non issuing of notice u/s 143(2) of the Act before completing assessment u/s 143(3) r.w.s 147 of the Act in the case of the assesse. The case of the assesse was reopened by issuance of notice u/s 148 of the Act on 27.03.2015. The assessment u/s 143(3) r.w.s 147 of the Act was completed on 16.03.2016. The ld. Counsel has filed paper book comprising copies of the document and notices received from the assessing officer and submission made by the assessee during the course of assessment proceeding. The ld. Counsel submitted that P a g e |6 ITA Nos. 1671 & 1672/Mum/2020 Hemu Real Estate Developers Pvt. Ltd. Vs. ITO 10(1)(3) as per copies of notices placed in the paper book, the A.o has issued notices u/s 142(1) of the Act on 13.07.2015 and 13.01.2016 but no notice u/s 143(2) of the Act was issued before completing the assessment u/s 143(3) r.w.s 147 of the Act in the case of the assessee. The ld. D.R submitted a report of the assessing officer dated 11.04.2023 stating that no notice u/s 143(2) is placed in the file nor visible in the online database, (ITD)(ITBA) for the assessment year 2009-10 & 2010-