Held, that since the assessee had not filed the schedules to the lease agreements or the relevant documents pertaining to the purchase of leased assets in subsequent years, the matter was to be remanded to the Assessing Officer with a direction to the assessee to file all the lease agreements with the schedules before the Assessing Officer. The Assessing Officer was to examine the lease agreements afresh and find out whether the leases were financial leases or operational leases. After ascertaining this, the Assessing Officer was to apply the judgments of the Supreme Court in I. C. D. S. Ltd. v. CIT (2013) 350 ITR 527 (SC)   and of the Tribunal in Rak Ceramics India P Ltd. v. DY. CIT (I. T. A. No. 2226/Hyd/2017, dated November 15, 2019) and decide the issue after affording the assessee reasonable opportunity of being heard.(AY.2017-18)