Addition on the basis of panchanama was to be deleted if assessee subsequently brought sufficient ev

IT: Where in block assessment proceedings Tribunal confirmed an addition only on account of difference between numbers in fixed deposits receipt as inventorised in panchanama and numbers appearing in supporting documents, in view of fact that assessee subsequently obtained a certificate from concerned bank against said addition, impugned order passed by Tribunal was to be set aside and matter was to be remanded back for disposal afresh