(Kurian Joseph and Rohinton Fali Nariman, JJ.)
Petition(s) for Special Leave to Appeal (C)……CC No(s). 16916/2016
Abid Ali Khan _____________________________________ Petitioner
v.
Income Tax Officer Ward -3(1) Bulandshahr and Ors. ___ Respondent(s)
I.A. 1/2016 (with c/delay in filing SLP), decided on October 21, 2016
The Order of the court was delivered by
Order
1. Delay condoned.
2. It appears that the High Court has omitted to take note 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.
3. 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.
4. In view of the above, the Special Leave Petition is disposed of.
5. Pending interlocutory applications, if any, are disposed of.
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