- (1.) BY The Court Prima facie, we find merit in the contention of the Assessee that there was no need for the High Court to interpret Section 25B of the Income Tax Act on the facts and circumstances of this case. We do not find, prima facie, the reason for having examined Section 25B.
(2.) IN the circumstances, we hereby grant permission to the Assessee -Petitioner to move the High Court for recall/expungement of only those observations pertaining to Section 25B if the High Court so deems it fit. The special leave petitions are disposed of accordingly.;