Allowing the appeal of the revenue the Court held that ; Failure to consider entire material on record by the Tribunal, order was set aside .( AY. 1999-2000 )
CIT v. Essa Ismail Sait (Late) (2018) 400 ITR 134 (Ker) (HC)
S. 254(1) : Appellate Tribunal – Duties- Failure to consider entire material on record by the Tribunal, order was set aside [S. 253 ]