Page 1

IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 6262      OF 2013 (@ SPECIAL LEAVE PETITION(C) NO. 4876 OF 2012)

TEK RAM (DEAD) THROUGH LRS ... APPELLANTS

VERSUS

COMMISSIONER OF INCOME TAX,  FARIDABAD ... RESPONDENT

O R D E R

1. Leave granted.

2. This  appeal is  directed against  the judgment  and order  

passed by the High Court of Punjab and Haryana at Chandigarh in  

I.T.A.No.109 of 2005, dated 23.11.2010.

3. This Court, while issuing notice to the respondent, by its  

order dated 03.02.2012, had passed the following order:

“.......

Issue notice as to why the matter should not be sent  back to the High Court as, today, learned counsel for the  petitioner has placed before us number of documents which  earlier were not placed before the High Court.”

4. In our opinion, the documents, which the appellants have  

now  filed  before  this  Court  are  of  some  relevance  and  those  

documents should be looked into by the High Court before it comes to  

a conclusion whether the appeal requires to be allowed or to be  

rejected.  

Page 2

: 2 :

5. Taking that view of the matter, we set aside the order  

passed by the High Court and remand the matter back to the High  

Court for fresh disposal of I.T.A.No.109 of 2005, after accepting  

the documents that were/may be filed by the appellants.

6. With these observations, the Civil Appeal is disposed of.  

No costs.

7. All the contentions of both the parties are left open.

Ordered accordingly.

...................J. (H.L. DATTU)

...................J. (M.Y. EQBAL)

NEW DELHI; AUGUST 05, 2013