Tek Ram(D) Thr.Lrs vs Commissioner Of Income Tax, Faridabad

The Supreme Court set aside the order of the High Court in I.T.A.No.109 of 2005 and remanded the matter for fresh disposal, allowing the consideration of new documents submitted by the appellants. The Court emphasized the relevance of these documents in determining the outcome of the appeal. The decision underscores the importance of ensuring all pertinent evidence is considered before reaching a conclusion on tax matters.