Held that to establish the fraud, the assessee filed a complaint against the tax auditor and produced the copies of first information report and the Crime Investigation Department report before the Commissioner (Appeals). All the factual aspects required consideration by the authorities. Therefore, in the interest of justice the order was to be set aside and the issue restored to the Assessing Officer for verification of the facts in respect of entitlement of the assessee to claim deduction of the amount said to have been misappropriated by the value added tax consultants.(AY.2015-16)