Held that where additions made to the income of the assessee by AO on the ground that there were labour payments made by the assessee to contractors on which no income tax was deducted at source under section 194C were deleted by Commissioner (Appeals) on the ground that these payments were made by the assessee to its employees and not to contractors since the assessee had not been able to substantiate that payments were made to its employees, the matter was to be remanded back to Assessing Officer for adjudication afresh. Held that when the tax auditors had committed inadvertent error in reporting figures/details in the tax audit report in Form No. 3CD, he was required to get a revised tax audit report/addendum thereto issued by the tax auditor and produce same for verification; merely submitting reconciliation of figures of interest income reported in P&L account with interest income reported in Form No. 3CD would not suffice.  (AY. 2011-12)