On appeal the Court held that\u00a0\u00a0 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\u00a0(9)\u00a0of section\u00a0144B\u00a0of 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)<\/p>\n","protected":false},"excerpt":{"rendered":"
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] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-37440","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9JS","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37440","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=37440"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37440\/revisions"}],"predecessor-version":[{"id":39068,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/37440\/revisions\/39068"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=37440"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=37440"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=37440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}