2017 (2) TMI 269

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... urt 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... igh 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 Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X