On a writ petition against an order of assessment under section 144B of the Income-tax Act, 1961, the High Court declared the assessment order non est for failure to follow the procedure as provided in sub-section (9) of section 144B of the Act, but leaving it open to the Department to take steps as advised in accordance with law. The Department filed a petition for special leave to appeal to the Supreme Court. During the pendency of the petition, and pursuant to the liberty reserved by the High Court, fresh proceedings were initiated against the assessee.  SLP of Revenue dismissed, in view of the subsequent development with liberty to the Department to revive the special leave petition in case of difficulty or if the necessity arose.