2001 (12) TMI 7

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....ous documents filed therein. Learned counsel upon a query could only state that the substantial question of law which may arise for consideration of this court would be as to whether the order passed by the Income-tax Appellate Tribunal is perverse in so far as it fails to take into consideration the relevant facts and based its decision on irrelevant factors not germane to the purpose of passing ....

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....said contention. Subsequently, however, addresses of parties and confirmations of seven parties were filed without their GIR Numbers. No information was filed in respect of two parties. All seven confirmations were identically worded stating that they had dealings with the firm, Des Raj Tilak Raj, when it was in existence. It was stated by them that they had purchased the goods from the firm in th....

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....mentioned that this is the amount which is entered in the register as realisation from various parties. It is, however, clarified that on this account, no difference would be made in the conclusions drawn by the Tribunal while deciding this issue." But despite the same, the learned Tribunal held that the said mistake would not result in any other inference. Having regard to the fact and circumsta....