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2022 (4) TMI 810 - SCH - Income TaxValidity of assessment u/s 144 r.w.s. 144B - as submitted High Court ought not to have entertained the Writ Petition and ought to have relegated the original writ petitioner to avail statutory remedy of appeal before the CIT(A) - HELD THAT:- As one of the grounds on which the High Court has set aside the assessment order was sub-section (9) of Section 144B of the Income Tax Act, 1961 which, at the relevant time, provided that any assessment made shall be non est, if such assessment is not made in accordance with the procedure laid down under the said Section and as submitted that, as such, sub-section (9) of Section 144B of the Act has been deleted with effect from 01.04.2021 and the provision to declare the assessment as non est if such assessment is not made in accordance with the procedure laid down under Section 144B of the Act has been deleted. Issue notice, returnable on 04.05.2021. Dasti, in addition, is permitted. In the meantime, the observations made by the High Court in para 9 of the impugned judgment and order are ordered to be stayed.
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