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2023 (6) TMI 1376 - ITAT MUMBAIValidity of assessment order u/s 144C (1) without passing the draft assessment order - HELD THAT:- In the instant case, it an undisputed fact that the AO has passed the final assessment order on 31/12/2019 without passing draft assessment order. Following the decision of Co-ordinate Bench [2018 (3) TMI 2036 - ITAT MUMBAI] and [2023 (2) TMI 1294 - ITAT MUMBAI] on parity of facts and reasons we hold the assessment order dated 31/12/2019 is invalid. Consequently, assessment order is quashed and the appeal of assessee is allowed.
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