TMI Blog2008 (10) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... ould not show as to what material has not been considered by Tribunal, and what irrelevant material has been considered in reducing the additions – order of tribunal cannot be vitiated - 132 of 2006 - - - Dated:- 24-10-2008 - SHRI N P GUPTA,J. and SHRI KISHAN SWAROOP CHAUDHARI,J. Mr. K.K. Bissa, for the appellant/petitioner. Mr. Arun Bhansali, for the respondent. JUDGMENT This a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as found to be not confirmed by the respective purchasers, inasmuch as one purchaser was shown to have sold the goods worth Rs. 2300/- but the purchaser had denied. Likewise about other purchaser the assessee had shown to have sold goods worth Rs. 1,31,725/- but the purchaser has confirmed only Rs. 77125/-. Thus, on the other hand, the excessive sale was shown by the assessee. However, the Assessi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the purpose of satisfying the question as formulated the learned counsel for the Revenue could not show as to what material has not been considered by the learned Tribunal, and what irrelevant material has been considered in reducing the additions made. Rather an over all consideration of the orders of the Assessing Officer, the Commissioner, and the learned Tribunal does show, that on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gross profit rate, which has been applied by the learned Tribunal, and the learned Commissioner, on relevant consideration, being the gross profit rate applied in the last year. Thus, in our view, it cannot be said that any material evidence has not been considered, or any irrelevant consideration has been taken into account by the learned Tribunal. Thus, the question as framed is answered again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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