Remanding of case

Appellate Court, under Section 428 Cr.P.C. has been provided power to record additional evidence separately and thereafter decide appeal which cannot be mixed up or intertwined with exactitudes of Section 423, Cr.P.C., which deals with general powers of Appellate Court including the power of remand

Even if additional evidence was ordered to be recorded without any application from any party, the matter could not be remanded but it should have been recorded by High Court itself and if such task was assigned to Trial Court then after recording and receiving evidence, the High Court should have decided the appeal to fulfill requirements of Section 428, Cr.P.C. but this was lacking in the proceedings

Supreme Court set aside order in question and the matter was remanded to High Court to decide appeal of accused afresh

Appeal was allowed.

Taxation Officer had made the disallowances without confronting the assessee and giving specific reasons for making the same

Assessee had furnished complete books of accounts, and no defect had been pointed out in the notice, as well as in the impugned order resulting the disallowances

Appellate authority, remanded the matter without any justification, as once the Appellate Authority had come to conclusion that the disallowances had not been made in a proper and judicious manner, Authority should have deleted the disallowances instead of remanding the matter to the Taxation Officer

Disallowances made by Taxation Officer, were deleted accordingly and appeal filed by assessee was allowed, in circumstances.