In favour of assessee.Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT was justified in quashing the order passed by CIT-8 u/s. 263 of the IT Act, 1961 without appreciating the facts of the case and the fact that the assessing officer while passing the original assessment order had not examined the issue of allowability of the expenditure of Rs. 10,40,00,000/- to acquire marketing rights of CD's ?