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2017 (10) TMI 1443

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....017<br>INCOME TAX APPEAL No. - 284 of 2017 - -<br>Income Tax<br>Ashok Kumar And Abhinava Upadhya, JJ. Counsel for Appellant :- Manu Ghildyal ORDER Sri Suyash Agarwal appeared for the respondent aga....

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....especially in view of the fact that the ITAT is the ultimate fact finding authority, it should have either settled the issue on the basis of material on record or set aside the matter to the CIT(A) fo....