Is it not risky to go for such swweping generalizations ? I think there are good people and bad people everywhere, just as in the tax profession and the tax department and the ITAT.
I donot think ITAT is simply expected to confirm the relief granted by CIT(A) just because the assesee has been able to get it "by hook or by crook".
I donot think ITAT is simply expected to confirm the relief granted by CIT(A) just because the assesee has been able to get it "by hook or by crook".