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2017 (2) TMI 269 - SCH - Income TaxNRI challenging the assessment order u/s 144 - Held that:- 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. [HC ref case - 2016 (5) TMI 948 - ALLAHABAD HIGH COURT]
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