https://www.taxtmi.com/caselaws?id=336768 The Supreme Court directed reconsideration by the Income Tax Appellate Tribunal on the basis of documents already shown to have been received on record. Finding that the appeal record contained material indicating such filing, it held that the matter required a fresh hearing before the Tribunal on that existing material, and the earlier High Court order was not to stand in the way of that reconsideration. The result was a remand to the Tribunal for fresh determination in favour of the assessee. en-us Fri, 21 Oct 2016 00:00:00 +0530 Wed, 28 Dec 2016 09:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336768 The Supreme Court directed reconsideration by the Income Tax Appellate Tribunal on the basis of documents already shown to have been received on record. Finding that the appeal record contained material indicating such filing, it held that the matter required a fresh hearing before the Tribunal on that existing material, and the earlier High Court order was not to stand in the way of that reconsideration. The result was a remand to the Tribunal for fresh determination in favour of the assessee. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336768