TEK RAM(D) THR.LRS. vs COMMISSIONER OF INCOME TAX, FARIDABAD

The Supreme Court set aside the High Court's order in I.T.A.No.109 of 2005, emphasizing the necessity for the High Court to consider additional documents submitted by the appellants that were not previously presented. The Court held that these documents are relevant for a fair adjudication of the appeal, thereby remanding the case for fresh disposal. The outcome allows for a reevaluation of the case based on the newly introduced evidence.