2016 (11) TMI 1372

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of the explanation under Section 246 of the Income Tax Act. Therefore, we are of the view that the petitioner should be granted liberty to approach the High Court by way of a Review Petition. We permit the petitioner to file a Review Petition before the High Court within one month from today, in which case, the High Court shall consider the matter on merits. - Special Leave to Appeal (C).... .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X