TMI Blog2011 (1) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... ver taken before Ld. ITO - Six Affidavits of such farmers are not entertained because these constitute additional evidence and has been created at belated stage to explain away the discrepancy. These six affidavits are self serving statements because it is not understood as to whom the goods of these farmers, which had allegedly been not unloaded, were entered by the Market Committee and the DFSO in their respective statutory registers.Further, if any such thing had happened, the same would have been noted by Ld. ITO because it is noteworthy that Ld. ITO gave credit for 900 bags, which were returned to the farmers. Accordingly, I hold that the additions made by the Ld. ITO is justified and further the income deserves to be enhanced by an am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether in the facts and circumstances of the case, finding of the Tribunal could be termed as perverse and conclusion vitiated, having been arrived on the basis of both relevant and irrelevant material altogether ignoring vital material convassed during hearing proceedings? (v) (i) Whether in the facts and circumstances of the case, the conclusion arrived at by the Income Tax Appellate Tribunal could be rightly termed as perverse in as much as the Tribunal having made figures of wheat arrival as per A.D.E.S.C. register as the basis, failed to adopt figures for outgoings also as per that very register, resulting in vitiation of judgment? 3. The assessee is a commission agent. During survey under Section 133-A of the Act on 23.6.1987, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be explained away by merely relying upon an extract from the Punjab Market Committee. Bye laws in the absence of any positive evidence with the appellant. As regards the contention of ld. counsel that six farmers never unloaded their agril. produce at the shop of the appellant, it is noted that this plea was taken only after the enhancement notice was issued and on the last date of hearing i.e. 7.2.1991. Such a plea was never taken before Ld. ITO. Six Affidavits of such farmers are not entertained because these constitute additional evidence and has been created at belated stage to explain away the discrepancy. These six affidavits are self serving statements because it is not understood as to whom the goods of these farmers, which had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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