TMI Blog2023 (5) TMI 494X X X X Extracts X X X X X X X X Extracts X X X X ..... rder 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 appears that while quashing and setting aside the Assessment Order, the High Court has heavily relied upon the CBDT Circular dated 13.08.2020 issued under Section 119 of the Income Tax Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ehalf 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 and even the CBDT Circular was issued prior to 01.04.2021. 6. Having heard learned counsel appearing for the respective parties and in view of the subsequent development of omittin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith 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 13.08.2020 which, as such, prima facie seems to be pari materia to Section 144B(9) of the Act. All the contentions/defences which are available to the respective parties are ke ..... X X X X Extracts X X X X X X X X Extracts X X X X
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