2023 (5) TMI 498

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... HON'BLE MR. JUSTICE M.R. SHAH HON'BLE MR. JUSTICE C.T. RAVIKUMAR For the Petitioner : Mr. Balbir Singh, A.S.G. Mrs. Gargi Khanna, Adv. Mrs. Praveena Gautam, Adv. Mr. Prashant Singh, Adv. Mr. Shyam Gopal, Adv. Chinmayee Chandra, Adv. Mr. Prasenjeet Mohapatra, Adv. Mr. Raj Bahadur Yadav, AOR For the Respondent : Mr. Devendra H. Jain, Adv. Mr. Dharan Gandhi, Adv. Mr. Rajat Mittal, AOR Mr. Sameer Parekh, Adv. Mr. Ishan Nagr, Adv. Mr. Prateek Khandelwal, Adv. M/s. Parekh & Co., AOR Mr. Percy J. Pardiwala, Sr. Adv. Mr. Vishal Kalra, Adv. Mr. Anil Kumar Gautam, AOR Mr. Alok Yadav, Adv. Mr. Sunil Mittal, Adv. Mr. Ambhoj Kumar Sinha, AOR ORDER UPON hearing the counsel the Court made the following SLP(C) No. 4906/2022: [2021 (10) TM....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erved in favour of the Revenue to revive the Special Leave Petition in case of difficulty and/or necessity so arises. With this, the Present Special Leave Petition stands disposed of. Pending applications, if any, also stand disposed of. SLP(C) No. 21158/2022: [2021 (10) TMI 235 - BOMBAY HIGH COURT] Application for amendment of cause title is allowed. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the High Court of Judicature at Bombay in Writ Petition No. 1083/2021, by which the High Court has set aside the Assessment Order on the ground that the procedure as required under Section 144B, namely, to furnish the draft Assessment Order upon the assessee has not been complied with, the Revenue has preferr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned ASG, has drawn our attention that subsequently Section 144B(9) of the Act has been omitted w.e.f. 01.04.2021 and therefore, the basis on which the High Court has passed the impugned order has gone. There might be some substance in what Shri Balbir Singh, learned ASG, is submitting. However, as the respondent-assessee is not before the Court and the omission of Section 144B(9) of the Act w.e.f. 01.04.2021 was not before the High Court, we deem it appropriate to allow the Revenue to file a review application before the High Court to press into service the omission of sub-section (9) of the Section 144B of the Act which has been omitted w.e.f. 01.04.2021 and its effect of omission on the impugned judgment and order passed by the High Court....