Abid Ali Khan v. Income Tax Officer Ward-3(1) Bulandshahr And Others

Abid Ali Khan v. Income Tax Officer Ward-3(1) Bulandshahr And Others

(Supreme Court Of India)

Petition(s) for Special Leave to Appeal (C)......CC No(s). 31422, 16916 of 2016 (Arising out of impugned final judgment and order dated 09/05/2016 in WT No. 388/2016 passed by the High Court of Judicature at Allahabad).I.A. 1/2016 (with c/delay in filing SLP). | 21-10-2016

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.

Advocate List
Bench
  • HON'BLE JUSTICE KURIAN JOSEPH
  • HON'BLE JUSTICE ROHINTON FALI NARIMAN
Eq Citations
  • [2016] 389 ITR 82
  • LQ/SC/2016/1368
  • (2019) 11 SCC 755
Head Note

Income Tax — Appeal — Explanation to S. 246 — Review of order passed by High Court, held, should have been considered by High Court