cannot be considered for the reason that there is no single document placed on record to show that deceased Harischandra was one of the partner of the said firm prior to his accidental death. P.W.3 Nandkishor, the income tax practitioner, has admitted in his cross examination that, though deceased Harischandra met with an accidental death in the year 1996, however, independent Hindu Joint family returns were filed on 31.1.2002. He has further admitted that no document was brought by him showing that deceased Harischandra was partner of said 'Jain Sales Corporation'. He has further admitted that besides the aforesaid returns, there is no document showing that deceased Harischandra was holding joint Hindu family. He has further stated that the balance sheet do not bear signature or stamp of income tax office. He has further admitted in his cross examination that he prepared the balance sheet at the time of submission of returns and besides the returns and balance sheet, no documents are produced by him showing actual income of deceased Harischandra. Even he has not brought before the court the register on the basis of which he has prepared the balance sheet and returns. He has also admitted that so far as income from cloth shop is concerned, no document is produced before him about the sales tax and even sales tax number is also not given to him. It appears that the appellants have not approached the Tribunal with clean hands so far as the income of deceased from said business is
