S.C : The Assessing Officer shall consider the matter de novo without being influenced by any observation made by the High Court, in accordance with law

Supreme Court Of India

Xavier J. Pulikkal vs. DCIT

Assessment Year : 2007-08

Section : 54F, 139

Anil R. Dave And Adarsh Kumar Goel, JJ.

Civil Appeal No. 13849 Of 2015

November 30, 2015

JUDGMENT

Anil R. Dave, J. – Heard the learned counsel.

2. Leave granted.

3. Looking at the facts, we modify the impugned judgment by directing that the Assessing Officer shall consider the matter de novo without being influenced by any observation made by the High Court, in accordance with law.

4. The appeal is disposed of as allowed to the above extent.

5. There shall be no order as to costs.

[Citation : 379 ITR 535]