2015-VIL-47-SC-DT

Equivalent Citation: [2015] 379 ITR 535 (SC)

Supreme Court of India

Civil Appeal No. 13849 of 2015.

Date: 30.11.2015

XAVIER J. PULIKKAL

Vs

DEPUTY COMMISSIONER OF INCOME-TAX

V. Giri, Senior Advocate ( Anunay Mehta and Nishe Rajen Shonker, Advocates, with him) for the appellant.
Mukul Rohatgi, Attorney General of India and K. Radhakrishnan, Senior Advocate (K. Parameshwar, Ms. Swarupma Chaturvedi and Subhas Acharya for Mrs. Anil Katiyar, Advocates, with them) for the respondent.

BENCH

ANIL R. DAVE and ADARSH KUMAR GOEL, JJ.

JUDGMENT

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.

 

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