There has been a discrepancy in the dates mentioned in Form 56G filed by the assessee. There can be no escape from this fact and the assessee should accept this mistake. In fact this Form is required to be submitted through the chartered accountant as a report under s. 10B of the Act. Therefore, utmost care should have been taken before the details are submitted. It may be true that the assessee can now take a stand that substance over form is to be considered but what is important is that the assessee at the first instance had a duty to give proper and correct details.