Santacruz (W), Mumbai-400 054 v. The Commissioner Of Income-Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 569 OF 2005 Mohmed Shamim BadgujarC-1/46, Khira Nagar, S.V.Road,Santacruz (W), Mumbai-400 054. ... Appellant v/sThe Commissioner of Income-Tax,Mumbai City XXV,Bandra Kurla Complex,Bandra (E), Mumbai - 400 051.... Respondent Miss Aasifa Khan for the appellant. Mr.Vimal Gupta with Mr.A.S.Shivsharan for the respondent CORAM:F.I.REBELLO ANDR.S.MOHITE, JJ. DATED: 19TH JANUARY, 2009 P.C.: 1. The appellant assessee before the Tribunal hadsought to lead additional evidence. The learnedTribunal, by the impugned order rejected the applicationfor leading the additional evidence on the ground thatthe appellant was unable to make out a case. 2. Against that order, which included decision onmerits, the appellant herein has moved this Court by thepresent appeal. One of the grounds is in respect of therejection of the application for leading additional evidence. The document sought to be relied upon by theappellant is an assessment order where the value of theland has been included. This is a subsequent documentto the order of assessment. We are informed that thereare some documents i.e. cheque book and pass book whichare also sought to be relied upon. 3.Considering the above, the said evidence would be material for deciding the issue in controversy andfor appropriate order of assessment. In the light of that, the impugned order is set aside. 4. The matter is remanded back to the assessmentofficer for considering the evidence which is sought tobe led and thereafter pass fresh orders according tolaw. 5. Appeal disposed of accordingly. 6. All questions are left open for consideration beforethe assessment officer. (R.S.MOHITE, J.)(F.I.REBELLO, J.)