S. 144B : Faceless Assessment-Failure to follow procedure-Order declared non-est-liberty is given to the Department to revive the special leave petition in case of difficulty or if the necessity arose. [S. 144B(9), Art. 136, 226]
Add. CIT v. Tatwajnana Vidyapeeth (2023) 453 ITR 217 (SC) Editorial : Tatwajnana Vidyapeeth v. Add. CIT (Bom)(HC) (WP.No. 1275 of 2021 dt. 16-9-2021), affirmed.