Marriott International Licensing ... vs Dcit (International Taxation) 3(2) ... on 3 February, 2023
12. From the above observation, we are of the considered view that the assessment
order passed subsequent to the issue of draft assessment order along with the demand
notice has been held to be bad in law and not just mere procedural defect. On a perusal of
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ITA N o. 1 6 2 1 / M um / 2 0 2 1 ( A. Y. 2 0 1 4- 1 5)
Marriott International Licensing Company BVV vs. DCIT (IT)
the above decision cited, the issue in hand is identical to the said decisions and we hereby
hold that the assessment order dated 14.02.2017 to be null and void.