Allowing the appeal the Court held that  The High Court had not considered the conduct of the assessee, which had been considered in detail by the Tribunal, nor the findings of the Tribunal that during search in the case of the assessee and its group concern, duplicate cash book, ledger and other books showing unaccounted manufacturing and trading by the assessee in diamonds were found, that huge additions were made in the case of assessee’s group in the block assessment on the basis thereof and that the assessee was maintaining books of account outside the regular books. The order passed by the Tribunal and the assessment order were to be restored. (AY. 2000-01)