2023 (10) TMI 1067

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..... AT:- As assessment order u/s 143(3) of the Income Tax Act, 1961 has been passed. Hence, to some extent the present special leave petition has become infructuous. We would not like to decide the academic question raised, as there have been amendments in the Income Tax Act, 1961. Recording the aforesaid and keeping the question(s) of law open, the present special leave petition stands dismisse .....

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