SANJIB BANERJEE,J. - (1.) The substantial question of law raised by the Revenue is whether the Appellate Tribunal could have reversed a finding founded on facts in such a terse manner and without dealing with the facts as is evident from paragraph-9 of the order impugned dated August 12, 2014 when both the Assessing Officer and the Commissioner had found that the original figures furnished by the assessee were sought to be modified on the ruse of a clerical error to change a huge profit position to a huge loss position.
(2.) The assessee insists that as has been found by the Appellate Tribunal, the net effect qua tax may not be of any great significance. However, the matter is one of principle.
(3.) The questions that arise are in the context of section 73 of the Income Tax Act, 1961 and the speculation loss claimed to have been suffered by the assessee.;