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2015 Supreme(SC) 1259
SUPREME COURT OF INDIA
ANIL R. DAVE, ADARSH KUMAR GOEL, JJ.
Xavier J Pulikkal – Appellant
Vs.
Deputy Commissioner of Income-Tax, Central Circle-1 – Respondent
Civil Appeal No. 13849 of 2015 (Arising out of SLP(C)No.2073/2015)
Decided on : 30-11-2015
The court has the authority to modify judgments and give directions to the Assessing Officer.
Headnote:
Leave granted - Modification of impugned judgment - Consideration of matter de novo
Fact of the Case:
The court modified the impugned judgment by directing the Assessing Officer to consider the matter de novo without being influenced by any observation made by the High Court.
Finding of the Court:
The appeal is disposed of as allowed to the above extent.
Issues: The issue was the modification of the impugned judgment and the direction to the Assessing Officer.
Ratio Decidendi: The court found it necessary to modify the judgment and direct the Assessing Officer to consider the matter de novo.
Final Decision: The appeal was allowed to the extent of modifying the impugned judgment and directing the Assessing Officer to consider the matter de novo.
JUDGMENT :
Anil R. Dave, 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.
