Special leave petition dismissed as infructuous; assessment order under Section 143(3) already passed, legal questions remain open.

The SC dismissed the special leave petition as infructuous because the assessment order under Section 143(3) of the Income Tax Act, 1961, had already been passed. The Court refrained from addressing the academic question raised due to amendments in the Act, leaving the question(s) of law open for future consideration.

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The Supreme Court dismissed the special leave petition as infructuous since the assessment order under Section 143(3) of the Income Tax Act, 1961 had been passed. The Court chose not to decide the academic question raised due to amendments in the Act, keeping the question(s) of law open.

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