No.- S. L. P. (Civil) No. 31422 of 2016

Kurian Joseph And Rohinton Fali Nariman, JJ.

For the Petitioner : Sanjeev Sabharwal, Senior Advocate ( Rajiv K. Garg, Ashish Garg, Vineet Garg and T. L. Garg, Advocates, with him)

JUDGMENT

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, 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.

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 the merits.

4. In view of the above, the special leave petition is disposed of.