In Brief
I.C.D.S. Limited challenged income tax orders by filing civil appeals. The Supreme Court found that the Commissioner of Income Tax (Appeals) needed to reconsider the case afresh on merits, considering additional documents and evidence proposed by both parties. The Court held that the appellant was entitled to cross-examine Department witnesses if the Department intended to rely on oral evidence. The Department was directed to suspend giving effect to any communications on the matter until the remanded appeal was decided, and to be bound by that decision. The appeals were disposed of with directions for a fresh hearing before the first appellate authority."
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