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2023 (5) TMI 493 - SC ORDERValidity of assessment order u/s 144 r.w.s. 144B - Special Leave Petition has been preferred only for the purpose of expunging the remarks made by the High Court in para 9 - HELD THAT:- As sub-section (9) of Section 144B of the Act has been omitted subsequently and which was not before the High Court, we permit the Revenue to file a review application before the High Court and to point out the subsequent development and omission of sub-section (9) of Section 144B and as and when such a review application is filed within a period of six weeks from today, the High Court to consider the same in accordance with law and on its own merits and without raising the issue with respect to limitation, however, subject to giving an opportunity to the assessee. So far as the observations made in para 9 of the impugned judgment and order passed by the High Court are concerned, we are of the opinion that the observations made in para 9 are unwarranted and not required. Accordingly, the observations made in para 9 of the impugned order are ordered to be expunged. With this, the present Appeal stands disposed of.
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