bsb IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME INCOME INCOME TAX APPEAL NO. 569 OF 2005 TAX APPEAL NO. 569 OF 2005 TAX APPEAL NO. 569 OF 2005 Mohmed Shamim Badgujar C-1/46, Khira Nagar, S.V.Road, Santacruz (W), Mumbai-400 054. ... Appellant v/s The 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: CORAM: CORAM: F.I.REBELLO AND F.I.REBELLO AND F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ. JJ. JJ. DATED: DATED: DATED: 19TH JANUARY, 2009 19TH JANUARY, 2009 19TH JANUARY, 2009 P.C. P.C. P.C.: 1. The appellant assessee before the Tribunal had sought to lead additional evidence. The learned Tribunal, by the impugned order rejected the application for leading the additional evidence on the ground that the appellant was unable to make out a case. 2. Against that order, which included decision on merits, the appellant herein has moved this Court by the present appeal. One of the grounds is in respect of the rejection of the application for leading additional 2 evidence. The document sought to be relied upon by the appellant is an assessment order where the value of the land has been included. This is a subsequent document to the order of assessment. We are informed that there are some documents i.e. cheque book and pass book which are also sought to be relied upon. 3. Considering the above, the said evidence would be material for deciding the issue in controversy and for appropriate order of assessment. In the light of that, the impugned order is set aside. 4. The matter is remanded back to the assessment officer for considering the evidence which is sought to be led and thereafter pass fresh orders according to law. 5. Appeal disposed of accordingly. 6. All questions are left open for consideration before the assessment officer. (R.S.MOHITE, (R.S.MOHITE, (R.S.MOHITE, J.) J.) J.) (F.I.REBELLO, (F.I.REBELLO, (F.I.REBELLO, J.) J.) J.)