Just because there is a difference in B/S with bank & as per BOA, addition should not be made

Diffrence in B/S submitted with Bank & as per Books of Account  (BOA) – Just because there is a difference addition should not be made At the outset, what is evident is that a perusal of the order of the ld.CIT(A) shows that the ld. CIT(A) has accepted the balance sheet as filed before the bank whose finding of the ld. CIT(A) has not been challenged by the assessee. Obviously the finding of ld. CIT(A) and the balance sheet filed with the bank stands good. Once the difference found with the balance sheet filed before the bank authorities and the reconciliation of the same with th...