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2023 (5) TMI 494 - SC ORDERValidity 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 - HELD THAT:- We deem it appropriate to set aside the impugned judgment and order passed by the High Court and remand the matter to the High Court to consider the effect of omission of Section 144B (9) of the Act, which has been omitted w.e.f 01.04.2021 on para 3 of the CBDT Circular dated 13.08.2020. Not expressing anything on merits in favour of either parties on the omission of Section 144B(9) of the Act w.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 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 13.08.2020 which, as such, prima facie seems to be pari materia to Section 144B(9) of the Act.
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