NFAC v. Mantra Industries Ltd. (2023) 453 ITR 239/ 293 Taxman 296/ 331 CTR 712/ 224 DTR 161 (SC) Editorial : Mantra Industries Ltd v. NFAC (2021) 283 Taxman 459/ 323 CTR 249/ 207 DTR 161/ (2022) 441 ITR 467 (Bom)(HC), observation of the High Court was expunged.

S. 144B : Faceless Assessment-Failure to follow the procedure-Certain observations of High Court is expunged-Liberty to Department to seek review in light of omission of section 144B(9) of the Act. [S. 144B(9), Art. 136, 226]

On appeal the Court held that   the appeal had been preferred only against the observations made in the judgment. The observations made in para 9 of the judgment and order passed by the High Court were unwarranted and not required and were ordered to be expunged. The Court also observed that however, as sub-section (9) of section 144B of the Act had been omitted subsequently, the Department was to be permitted to file a review petition before the High Court within six weeks which the High Court would consider in accordance with law and on its own merits and without raising the issue with respect to limitation, subject to giving the assessee opportunity to be heard. (AY. 2018-19)