Indian Bank v. K.S.Govindan Nair & Ors.

Nikshep Infra Projects, Bangalore vs. Income Tax Officer, Ward-2(1)(3), Bangalore

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2023-24

…that once the materials are available on record, the appellate court should have disposed of the case on the merits taking those materials into consideration and there is no need to direct remand. 24. The Apex Court in Indian Bank v. K.S. Govindan Nair [2004] 13 SCC 697, held that once the materials are available on record, it was for the High Court to have decided the matter on the basis of that materials after appreciation of evidence, and there was no need for directing remand. 25. The Apex Court in Gowrammanni v. V.V. Patil (D) [2009] (II) OLR SC 465, held that the appellate court should have itself disposed…