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2022 (8) TMI 1401 - BOMBAY HIGH COURTFaceless Assessment - Validity of assessment order u/s 144B - Assessment Order passed in violation of the provisions of Section 144B as been passed without passing or issuing the draft Assessment Order as envisaged in Section 144B(1)(xvi) - Petitioner also seeks to challenge the legality and validity of the notice u/s 148 issued on the ground that the said notice is without jurisdiction, in as much as the necessary satisfaction u/s 151 has not been obtained - HELD THAT:- As final Assessment Order passed by the AO pursuant to the proceedings initiated by the AO is also without jurisdiction, in as much as, the same has been passed without serving upon the petitioner a draft Assessment Order as envisaged u/s 144B(1)(xvi) , we are of the view that the notice dated 31st March 2021 is clearly without jurisdiction and deserves to be quashed. The same is, hereby, quashed and set aside.
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