2017 (11) TMI 1872

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Niraj Shetty i/b. Mr.Atul K. Jasani for the respondent. P.C.: Heard the learned counsel for the appellant. While allowing the appeal preferred by the assessee, the Income Tax Appellate Tribunal (for short "Appellate Tribunal"), in paragraph­5 of the impugned judgment and order has held thus: "5. We have carefully perused the assessment order and the order of the First Appellate ....