ORDER : 1. Heard learned counsel on both sides. Leave granted. 2. Having gone through the impugned judgement of the High Court dated 23rd September, 2011, in CIT v. M.K. Shanmugam, Tax Case (Appeal) Nos. 69 of 2008 and 70 of 2008, decided on 23-9-2011 (Madras), we find that the High Court has over-ruled the decisions of the Income Tax Appellate Tribunal and Commissioner of Income Tax (Appeals) [`CIT(A)', for short] on factual aspects also; for example, the High Court has stated that cash flow statements submitted by the assessee were not supported by documents. If so, the High Court should have remitted the case to CIT(A) giving opportunity to the assessee to produce relevant documents. 3. For the afore-stated reasons, we set aside the impugned judgement of the High Court dated 23rd September, 2011 CIT v. M.K. Shanmugam, Tax Case (Appeal) Nos. 69 of 2008 and 70 of 2008, decided on 23-9-2011 (Madras), and remit the case to CIT(A), who will decide the matter uninfluenced by the impugned judgement of the High Court. We make it clear that all arguments on both sides are expressly kept open. 4. Accordingly, the civil appeals filed by the assessee are allowed with no order as to costs.