2013 (8) TMI 459 - SCH - Income Tax

Documents against show cause notice - Remission back of matter - Held that - 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 - Order of High Court set aside for fresh adjudication - Decided in favour of assessee.

Summary

The Supreme Court granted leave in an appeal against the judgment of the High Court of Punjab and Haryana at Chandigarh in I.T.A.No.109 of 2005. The Court remanded the matter back to the High Court for fresh disposal after considering new documents filed by the appellants. The Civil Appeal was disposed of with no costs, and all contentions of both parties were left open.