Dcit, New Delhi vs M/S. Asahi India Glass Limited, New ... on 26 February, 2018
24. The apex Court in Indian Bank Vs. K.S.Govindan Nair & Ors., (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.