Dismissing the appeal of the revenue the Court held that the assessment made by the AO without issuing the mandatory notice u/s 143(2) of the Act is held to be bad in law.
CIT v. Sodder Builder And Developers (P.) Ltd. (2019)419 ITR 436 (Bom.) (HC)
S. 143(2) : Assessment–Notice–Mandatory-Block assessment–Non issue of notice – Assessment is held to be bad in law. [S. 132, 158BC]