No Addition u/s 69B: Stock Statement Discrepancy Unwarranted Due to Lack of Inquiry by Assessing Officer.

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....Addition u/s 69B on account of difference in stock statement given to the Bank - the stock statement tally with the stock statement submitted to the bank at the end of the FY, hence the assessee rightly contended that the stock statement submitted on 28.02.2014 prior to close of the FY was on estimate basis and not on actual basis - even no enquiries have been done by the AO with regard to discrepancy in the stock - no addition....