No End

Why there is no end of litigation. Any thing favor to assessee, A.O. Unfavour, CIT(A) fav,  dept goes to appeal ITAT finally ITAT restore back to A.O. again A.O. - CIT(A) - ITAT.

Why there is no monetary penalty on dept also to go freely on appeal. anything favor to assessee they go on appeal. Each stage, AO will not clean pass the order unless they take some benefits. ultimately assessee suffers.