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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court grants leave in appeal, remands matter for fresh disposal.</h1> 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 ... Remand for fresh consideration - admission of additional evidence at appellate stage - setting aside and remitting orderRemand for fresh consideration - admission of additional evidence at appellate stage - Whether the High Court's order should be set aside and the matter remitted to the High Court for fresh disposal after permitting the appellants to file additional documents produced before this Court. - HELD THAT: - The Court observed that the appellants had placed before this Court documents which were not earlier placed before the High Court and that those documents were of some relevance. In view of that, the Supreme Court concluded that the High Court should be given an opportunity to consider the additional material before arriving at a final conclusion on the appeal. Consequently, the Supreme Court set aside the High Court's order and remitted I.T.A.No.109 of 2005 to the High Court for fresh disposal after accepting the documents that were or may be filed by the appellants. The Court left all contentions of the parties open for reconsideration by the High Court. [Paras 4, 5]High Court's order set aside; matter remitted to the High Court for fresh disposal of I.T.A.No.109 of 2005 after accepting and considering the additional documents filed by the appellants; all contentions left open.Final Conclusion: Leave granted; Supreme Court set aside the High Court's order and remitted the appeal for fresh disposal to permit consideration of additional documents filed by the appellants; matter disposed of with no order as to costs and all contentions left open. 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.

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        ActsIncome Tax
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