Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 6262 OF 2013
(@ SPECIAL LEAVE PETITION(C) NO. 4876 OF 2012)
TEK RAM (DEAD) THROUGH LRS ... APPELLANTS
VERSUS
COMMISSIONER OF INCOME TAX,
FARIDABAD ... RESPONDENT
O R D E R
1. Leave granted.
2. This appeal is directed against the judgment and order
passed by the High Court of Punjab and Haryana at Chandigarh in
I.T.A.No.109 of 2005, dated 23.11.2010.
3. This Court, while issuing notice to the respondent, by its
order dated 03.02.2012, had passed the following order:
“.......
Issue notice as to why the matter should not be sent
back to the High Court as, today, learned counsel for the
petitioner has placed before us number of documents which
earlier were not placed before the High Court.”
JUDGMENT
4. In our opinion, the documents, which the appellants have
now filed before this Court are of some relevance and those
documents should be looked into by the High Court before it comes to
a conclusion whether the appeal requires to be allowed or to be
rejected.
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5. Taking that view of the matter, we set aside the order
passed by the High Court and remand the matter back to the High
Court for fresh disposal of I.T.A.No.109 of 2005, after accepting
the documents that were/may be filed by the appellants.
6. With these observations, the Civil Appeal is disposed of.
No costs.
7. All the contentions of both the parties are left open.
Ordered accordingly.
...................J.
(H.L. DATTU)
...................J.
(M.Y. EQBAL)
JUDGMENT
NEW DELHI;
3
AUGUST 05, 201
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