On a writ petition against an order of assessment the High Court quashed the assessment order, relying upon circular dated August 13, 2020 of the Central Board of Direct Taxes issued under section 119 of the Income-tax Act, 1961 stating that any assessment order which is not in conformity with paragraph 2 thereof, shall be treated as non est and shall be deemed to have never been passed. On appeal by the Department contending that section 144B(9) of the Act, with which the circular was in pari materia, had been omitted with effect from the date on which it came into force. Allowing the appeal of Revenue  the Court held that in view of the subsequent development of omission of section 144B(9) of the Act, which was pari materia with paragraph 3 of the Central Board of Direct Taxes circular dated August 13, 2020, the judgment of the High Court was  set aside and the matter remanded to the High Court to consider the effect of omission of section 144B(9) of the Act with effect from April 1, 2021 on para 3 of the Central Board of Direct Taxes Circular dated August 13, 2020, which, was prima facie, pari materia with section 144B(9) of the Act.(AY. 2018-19)