2018 (7) TMI 901 - SCH - Income Tax

Condonation of delay - removal of office objections - Held that - Since the High Court has dismissed the appeal on the ground of non-removal of objections and no proper explanation was given for this purpose, We are not inclined to interfere. However, we make it clear that the findings of fact of the lower authority will not bind the petitioner in respect of other Assessment Years. With the aforesaid observations this Special leave Petition is dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition due to non-removal of objections by the High Court. The petitioner is not bound by the lower authority's findings for other Assessment Years.