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2008 (9) TMI 741 - HC - Indian LawsAdditional evidence - Appeal to Appellate Tribunal - Held that:- It was not open for the Income Tax Appellate Tribunal to take fresh material on record by the impugned order dated 25-7-2008. The Tribunal has directed the Assessing Authority to record the statements of Sri Dinesh Singh, A.C.A and Sri G.K. Lath, Chartered Accountant, which will amount additional evidence/material in the case. By the judgment and order passed by this Court, the Tribunal was directed to adjudicate the matter fresh on the basis of the material on record. When a direction is issued to an Authority or Tribunal to do a certain thing in a certain manner, the thing must be done in that manner and in no other manner. In the instant case, the matter was remitted to the Income Tax Appellate Tribunal by this Court with certain directions and it was not open for the Tribunal to take fresh evidence in the matter as no such direction was issued by this Court. The impugned order by which a fresh direction has been issued by the Tribunal to the Assessing Officer is legally not sustainable. W.P. allowed.
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