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2021 (4) TMI 1020 - AT - Income TaxValidity of assessment order u/s 144 without issuing notice u/s 143(2) - HELD THAT:- As relying on OBEROI HOTELS PVT. LTD. [2018 (6) TMI 1472 - CALCUTTA HIGH COURT], M/S. HOTEL BLUE MOON [2010 (2) TMI 1 - SUPREME COURT] and LAXMAN DAS KHANDELWAL [2019 (8) TMI 660 - SUPREME COURT] the passing of assessment order u/s 144 of the Act, without issuing notice u/s 143(2) of the Act, by the Assessing Officer having jurisdiction over this assessee, is bad in law and has to be quashed.
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