On a writ petition against an order of faceless assessment, the High Court set aside the assessment as non est for failure to serve the draft assessment order on the assessee. On appeal to the Supreme Court the Court held that the omission of section 144B(9) of the Act with effect from April 1, 2021 was not before the High Court, the Department was to be allowed to file a review application before the High Court to press into service the effect of the omission of section 144B(9) of the Act with effect from April 1, 2021 on its judgment and the High Court was to pass an order in accordance with law and on the merits after hearing the parties.
Add. CIT v. Parull Isharani (2023) 453 ITR 221 (SC) Editorial: Parull Isharani v. Add.CIT (Bom)(HC), (W.P. (L) No. 13138 of 2021 dt 13 -9 -2021), Department was allowed to file the Review petition before High Court.
S. 144B : Faceless Assessment-Failure to serve draft assessment order -Department was allowed to file Review Petition before High Court to consider effect of omission of Section 144B(9) with effect from 1-4-2021. [S. 144B(9), Art. 136, Art. 226]