Allowing the appeal of the assessee the Tribunal held that Assessment initiated without issue of notice is held to be bad in law . ( ITA No. 2588/Mum/ 2018 dt 16 -6 -2020 ) (AY. 2008 -09)
Krez Hotel & Reality Ltd v . JCIT ( 2020) BCAJ -July- P. 46 ( Mum) (Trib)
S. 153C : Assessment – Income of any other person – Search – Assessment initiated without issue of notice is held to be bad in law [ S.132 ]