No sec. 69B addition merely on basis of inflated stock statements given to banks for credit facility

IT: Where Assessing Officer made addition to income of assessee under section 69B on plea that there was difference in quantity and value of stock shown in books of account vis-à-vis as shown to bank, since assessee for purpose of fulfilling margin requirements of bank in stock statement furnished to banking authorities had reflected inflated value of stock, impugned addition was not justified