Subscribe to the Bombay Chartered Accountant Journal Subscribe Now!

November 2013

Appeal to High Court – Fresh material produced before the Supreme Court – The Supreme Court remanded the matter to the High Court to consider the said material as it was of relevance.

By Kishor Karia, Chartered Accountant
Atul Jasani, Advocate
Reading Time 1 mins
fiogf49gjkf0d
In an appeal against the judgement and order passed by the High Court of Punjab and Haryana at Chandigarh, the Supreme Court while issuing notice to the respondent, by its order dated 3rd February, 2012 had passed the following order:

“Issue notice as to why the matter should not be sent back to the High Court as, today, learned counsel for the petitioner has placed before us a number of documents which earlier were not placed before the High Court.”

At the time of admission, the Supreme Court was of the opinion, the documents, which the appellants had filed before it were of some relevance and those documents should be looked into by the High Court before it comes to a conclusion whether the appeal requires to be allowed or to be rejected.

Taking that view of the matter, the Supreme Court set aside the order passed by the High Court and remanded the matter back to the High Court for fresh disposal after accepting the documents that were/ may be filed by the appellants, keeping all the contentions of both the parties open.

Download PDF

You May Also Like

Consortium of members formed for the purpose of joint bid does not constitute AOP if each of the members has specified responsibility independent of the other member and consideration flowing to each of the member is separate. Certain common covenants inc

Business expenditure: Disallowance u/s. 40(a)(ia): A. Y. 2007-08: Amendment by Finance Act, 2010 permitting TDS payment till due date for filing return of income is retrospective: