2023 (5) TMI 494

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....R-1] ORDER 1. Leave granted. 2 Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Bombay in Writ Petition No. 3195/2021, by which the High Court has allowed the said writ petition and has quashed the Assessment Order, the Revenue has preferred the present appeal. 3. From the impugned judgment and order passed by the High Court, it ....

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....that omission of Section 144B (9) of the Act would have a direct bearing on the merits of the impugned judgment and order passed by the High Court. 5. Learned counsel appearing on behalf of the assessee disputes the above and has submitted that even Section 144B(9) of the Act was brought into statute w.e.f. 01.04.2021 and, in the present case, the Assessment Order was passed prior to 01.04.2021 a....

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.....e.f. 01.04.2021, the impugned judgment and order passed by the High Court is set aside. The matter is remitted back to the High Court to consider the same afresh in accordance with law and on merits and the High Court to consider the effect of the omission of Section 144B(9) of the Act, which has been omitted w.e.f. 01.04.2021 and the effect of such omission on para 3 of the CBDT Circular dated 1....