https://www.taxtmi.com/caselaws?id=789664 Additions based solely on mismatch between VAT returns and the books of account could not be sustained without verifying the corrected VAT audit report and reconciliation evidence. The assessee's case was that the discrepancy resulted from an inadvertent error in the original VAT filings and that the corrected audit report aligned the VAT figures with the audited financial statements, return of income and Form 26AS. Because the lower authorities had not examined that corrected report, the factual controversy remained unresolved. The ITAT therefore set aside the additions and remanded the matter to the Assessing Officer for de novo adjudication after proper verification of the reconciliation and supporting documents. en-us Thu, 09 Apr 2026 00:00:00 +0530 Sat, 11 Apr 2026 08:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789664 Additions based solely on mismatch between VAT returns and the books of account could not be sustained without verifying the corrected VAT audit report and reconciliation evidence. The assessee's case was that the discrepancy resulted from an inadvertent error in the original VAT filings and that the corrected audit report aligned the VAT figures with the audited financial statements, return of income and Form 26AS. Because the lower authorities had not examined that corrected report, the factual controversy remained unresolved. The ITAT therefore set aside the additions and remanded the matter to the Assessing Officer for de novo adjudication after proper verification of the reconciliation and supporting documents. Case-Laws Income Tax Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789664