It was on this material that the Tribunal adopted the figure of profit as estimated by the Income tax Officer, and in order to support this opinion further, the Tribunal remarked that in certain cases which had come to its notice the rate of profits 'went up to 20 per cent. ' On the basis of this remark it was argued that the principle of natural justice had been violated in that the Tribunal had taken into consideration the rate of profit in other cases without giving an opportunity to the appellant to explain those cases and relied upon Dhakeshwari Cotton Mills Ltd. vs The Commissioner of Income tax, West Bengal (1) where a violation of the fundamental rule of justice, i.e., where the information was not disclosed to the assessee and no opportunity was given to rebut that material, was (1) [1955] I. S.C.R. 941 892 held to be a ground for interference with the order of the Tribunal.