Assessing Officer having found that as per Form No. 26AS assessee had received much more rental income made addition of difference amount to its income. CIT(A) affirmed the addition. On appeal the Tribunal held that  since entire basis of addition was erroneous facts reported in Form No. 26AS which assessee claimed to have revised and corrected, Assessing Officer was to be directed to verify factual claim of assessee and pass a speaking order. AY. 2017-18)