2011 (4) TMI 510

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..... the assessee - I.T.A. No.68 of 2011 - - - Dated:- 27-4-2011 - MR. JUSTICE ADARSH KUMAR GOEL, MR. JUSTICE AJAY KUMAR MITTAL JJ. Present:- Mr. Yogesh Putney , Sr. Standing Counsel for the appellant. ADARSH KUMAR GOEL, J. This appeal has been preferred by the revenue under Section 260-A of the Income Tax Act, 1961 (for short, the Act ) against the order of the Income Tax Appell .....

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..... ial facts and evidence brought on record and further failed to record the finding on the issue of allowing deduction of Rs.19,65,000/- claimed by the assessee on account of development charges even though it was obligatory on the part of the ITAT to decide the matter being the final authority of facts and not merely by follow the precedents without any discussion? Learned counsel for the appe .....

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