On appeal, the Commissioner (Appeals) held that full information in respect of sale of spares as well as manufactured goods including opening and closing balances was provided by the assessee along with the original return. He set aside the order of the Assessing Officer but the Tribunal restored it. On appeal  the Court held that the order of the Tribunal, had been passed in a cryptic manner and the well reasoned order passed by the Commissioner (Appeals) had been set aside without assigning any cogent reasons. Accordingly the order of the Tribunal was quashed.  (AY. 1997-98, 1998-99)