High Court Overturns Tribunal's Stock Discrepancy Ruling Due to Irrelevant Factors and Lack of Evidence Consideration.

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....Discrepancy of stock - The conclusion reached by the Tribunal is coloured by the irrelevant consideration ignoring the relevant documents produced by the appellant assessee, resulting into the findings based on such conjecture and surmises without reference to the material and relevant evidence and therefore, such findings of the Tribunal even though on question of fact are liable to be set aside by this Court. - HC....