2011 (3) TMI 425

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..... r 1988-89, the sales were to the extent of Rs.52,00,300/- while in the relevant assessment year, the sales were to the extent of Rs.55,75,029 - The order of the Tribunal is, therefore, vitiated as it has proceeded on a wrong assumption of fact - In this view of the matter, find that the Tribunal has committed a substantial error of law in passing the order under appeal - 94 of 2002 - - - Dated: .....

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..... enged in appeal before the Tribunal. The Tribunal by the order under appeal has allowed the appeal. Heard Mr. Shakeel Ahmad, learned counsel appearing for the assessee and Mr. A.N. Mahajan for the respondents. The appeal has been admitted on the questions of law as framed in the memo of appeal. However, during the course of the argument, learned counsel for the assessee has confined the ar .....

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..... ,75,029. This clearly demonstrates that the Tribunal has wrongly assumed that the sales of the assessee were decreased in the assessment year in question. The order of the Tribunal is, therefore, vitiated as it has proceeded on a wrong assumption of fact. In this view of the matter, we find that the Tribunal has committed a substantial error of law in passing the order under appeal. In the res .....

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