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of <h1>Supreme Court permits Review Petition within a month after condoning delay. High Court to assess on merits.</h1> <h3>Abid Ali Khan Versus Income Tax Officer</h3> The Supreme Court condoned the delay and granted the petitioner liberty to file a Review Petition before the High Court within one month. The High Court ... NRI challenging the assessment order u/s 144 - HC [2016 (5) TMI 948 - ALLAHABAD HIGH COURT] held as not inclined to entertain this petition as the petitioner has an alternative remedy of filing an appeal under Section 246 (1) (a) - Held that:- 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. 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. The Supreme Court condoned the delay and granted the petitioner liberty to file a Review Petition before the High Court within one month. The High Court should consider the matter on merits. The Special Leave Petition is disposed of along with any pending interlocutory applications.
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