2019 (9) TMI 780 - SCH - Income Tax

Addition u/s 14A - Applications for condonation of delay - HELD THAT - Petitioner submits that though the specific questions of law with reference to Section 14A of the Income Tax Act 1961 were set out in the impugned order no finding has been recorded by the High Court on the above questions. Moreover it has been submitted that in M/S RELIANCE INDUSTRIES LTD 2019 (1) TMI 757 - SUPREME COURT together with connected cases this Court by its order dated 2 January 2019 has remanded the proceedings back to the High Court. Issue notice on the applications for condonation of delay and on the Special Leave Petitions returnable in six weeks.

Summary

The Supreme Court ordered to issue notice on applications for condonation of delay and on Special Leave Petitions returnable in six weeks. The High Court did not record any finding on the specific questions of law with reference to Section 14A of the Income Tax Act 1961. Civil Appeal No. 10 of 2019 was remanded back to the High Court.