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of Validity of Faceless assessment order u/s 144B - Effect of omission of Section 144B (9) on the merits of the impugned judgment and order passed by the High Court - The matter is remitted back to the High Court to consider the same afresh to consider the effect of the omission of Section 144B(9) of the Act, which has been omitted w.e.f. 01.04.2021 - SC
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