Section 143(2),147&148 of the Income Tax Act, 1961 – Reassessment – Assessee filed reply stating that original return filed should be treated as return filed in response to notice and assessee enclosed postal receipt for the reply sent and Assessing officer was duty bound to issue notice under section 143(2) but not such notice was issued to assessee thereafter within stipulated time, thus, neither the assessment was completed under section 144 nor interest charged under section 234A, therefore, reassessment was not valid – Flovel Enenrgy P. Ltd. vs. Assistant Commissioner of income tax [2020] 77 ITR (trib) 441(Delhi)