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 LRSAPPELLANTS
VERSUS
COMMISSIONER OF INCOME TAX,
FARIDABADRESPONDENT
O R D E R
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.
: 2 :
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.
(H.L. DATTU)
(M.Y. EQBAL)