https://www.scconline.com/blog/post/2022/06/10/del-hc-directed-fresh-adjudication-in-a-case-involving-mixed-question-of-fact-and-law-as-it-found-relevant-submissions-were-not-considered-by-ao/
Del HC directs fresh adjudication in a case involving mixed question of fact and law, as it found relevant submissions were not considered by AO