Income Tax Act, 1961

--Appeal (Supreme Court)--Documents placed before Supreme Court Admissibility--The documents, which assessee filed before Supreme Court were of some relevance and the court observed that those documents should be looked into by the High Court before it came to a conclusion whether the appeal required to be allowed or to be rejected. Therefore, the court set aside the order passed by High Court and back to the High Court for fresh disposal of appeal, after accepting the documents that were or might be filed by assessee.