2012 (10) TMI 156

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..... the High Court should have remitted the case to CIT(A) giving opportunity to the assessee to produce relevant documents rather than making addition to income. Thus set aside the impugned judgement of the High Court and remit the case to CIT(A) to decide matter afresh - in favour of assessee by way of remand. - Civil Appeal Nos. 6902-6903 OF 2012 - - - Dated:- 24-9-2012 - S.H. Kapadia and A .....

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..... case to CIT(A) giving opportunity to the assessee to produce relevant documents. For the afore-stated reasons, we set aside the impugned judgement of the High Court dated 23rd September, 2011, and remit the case to CIT(A), who will decide the matter uninfluenced by the impugned judgement of the High Court. We further make it clear that all arguments on both sides are expressly kept open. Accor .....

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