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2021 (4) TMI 1006 - AT - Income TaxNon issue of mandatory notice u/s 143(2) - HELD THAT:- As relying on 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 143(3) of the Act, without issuing notice u/s 143(2) of the Act, by the ITO, ward-9(2), Kolkata, is bad in law and has to be quashed.
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