2017 (2) TMI 269 - SCH - Income Tax

NRI challenging the assessment order u/s 144 - Held that - High Court has omitted to take note of the Explanation under section 246 of the Income-tax Act, 1961. Therefore, we are of the view that the petitioner should be granted liberty to approach the High Court by way of a review petition. HC ref case - 2016 (5) TMI 948 - ALLAHABAD HIGH COURT

Summary

The Supreme Court of India allowed the petitioner to file a review petition in a tax case due to the High Court's oversight of a relevant explanation under section 246 of the Income-tax Act, 1961. The delay was condoned, and the special leave petition was disposed of.