Having failed to draw conclusion from AO’s/CIT(A) findings, SC remanded case to tribunal

IT : Tribunal being last Court of appeal on facts, its finding on question of fact is of significance, thus, where Tribunal did not correctly appreciate as to what Assessing Officer and Commissioner (Appeals) held and what was their reasoning which led to their respective conclusion, matter was to be remanded back for adjudication afresh

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000187831/having-failed-to-draw-conclusion-from-ao’scita-findings-sc-remanded-case-to-tribunal.aspx