No finding recorded by High Court on specific questions of law related to Section 14A (of Income Tax Act, 1961). Remand order by Supreme Court. Notice issued on applications for condonation of delay and Special Leave Petitions returnable in six weeks.

The petitioner's counsel argues that the High Court did not provide a finding on the specific questions of law related to Section 14A (of Income Tax Act, 1961). They also mention that the Supreme Court, in Civil Appeal No. 10 of 2019, has remanded the proceedings back to the High Court. Notice is issued on the applications for condonation of delay, and the Special Leave Petitions are returnable in six weeks.

Learned counsel appearing on behalf of the petitioner submits that though the specific questions of law with reference to Section 14A (of 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 Civil Appeal No 10 of 2019 [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.

(SANJAY KUMAR-I) (SAROJ KUMARI GAUR)

AR-CUM-PS COURT MASTER