Sec. 37, 133(6) and 251 of the Income Tax Act,1961 – Appellate Tribunal – The Tribunal as the last fact finding authority ought to have considered the materials on record especially when it was on record that the party had not filed its return and the Department had also raised the issue of the addition on account of non genuine purchases and the information regarding the non filing of the return by the supplier party which was vital for the verification of the purchases made by the assessee according to the direction given by the Commissioner (A) and therefore the purchase being added was provided to the assessee but no contrary material was brought by it to show that the supplier party had filed the return, thus the order of Tribunal was unsustainable. The matter is remanded back to the Tribunal concerned to re-hear the matter afresh and decide the appeal on merits. SLP of the assessee dismissed. - MEERUT ROLLER FLOUR MILLS (P.) LTD. V/s PR. CIT - [2020] 269 TAXMAN 273 (SC)