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NON-REPORTABLE

IN THE SUPREME COURT OF INDIA                     CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.13849 OF 2015            (Arising out of SLP(C)No.2073/2015)

   XAVIER J PULIKKAL                        ... APPELLANT(S)                  VS.

   DEPUTY COMMISSIONER OF INCOME TAX,      CENTRAL CIRCLE-1                            ... RESPONDENT(S)

       J U D G M E N T

ANIL R. DVE, J.   

1. 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.

..............J. [ANIL R. DAVE]

..............J. [ADARSH KUMAR GOEL]

New Delhi; 30th November, 2015.