N.K.Sud, J.

1. This appeal is directed against an order dated March 28, 2001, of the Income-tax Appellate Tribunal, Delhi Bench (for short, "the Tribunal"), wherein certain additions made in the block assessment of the assessee have been upheld.

2. According to the appellant, the following substantial questions of law are involved for adjudication by this court :

(a) Whether, on the facts and circumstances of the case, the order annexures P1, P2 and P3 are legally sustainable ?

(b) Whether, on the facts and circumstances of the case, the order annexures P1, P2 and P3 are legally sustainable inasmuch as the relevant authorities have failed to consider that the assessee had been doing job work and crushing mustard seeds for others for price and seized document contains the details of mustard seeds crushed up to July 31, 1993, belonging to assessee as well as outsider ?

(c) Whether, on the facts and circumstances of the case, the order annexures P1, P2 and P3 are legally sustainable inasmuch as there is no relevant and cogent evidence to support the addition of Rs. 5 lakhs as alleged net profit on imaginary sales of mustard oil ?

(d) Whether, on the facts and circumstances of