Reassessment invalid if notice under section 143(2) not issued

Ram Niwas Jain Vs ITO (ITAT Delhi) AO has completed the assessment u/s. 143(3)/147 of the Act on 10.11.2017 without issuing mandatory notice us. 143(2) of the I.T. Act, 1961 which is against the law laid down by the Hon’ble Apex Court in the case of ACIT vs. Hotel Blue Moon, 324 ITR 372 (2010) (SC) wherein, it has been held that in the absence of the notice u/s. 143(2) of the Act the assessment framed by the Assessing Officer is liable to be quashed. Even otherwise, I find that Ld. Pr. CIT has granted the approval in a mechanical manner by putting only “Yes” which is not valid for initia...