Held that the Tribunal had failed to note that this issue arose during the assessment proceedings itself and the Assessing Officer had rejected the assessee’s explanation while completing the assessment. Therefore, merely because the revised tax audit report was submitted later when the appeal was pending before the Commissioner (Appeals) that could not be a ground on which the Tribunal could have taken a different view and its observation that the assessee could not point out any mistake as claimed in the tax audit report during the course of the assessment proceedings was factually incorrect. The assessee was able to establish the factual position as to how it was a genuine arithmetical mistake. In the absence of any material to show that it was not a genuine arithmetical mistake, the Tribunal had erred in holding against the assessee on the ground that the mistake ought to have been detected earlier by the assessee itself. The order of the Tribunal is set aside and the order passed by the Commissioner (Appeals) restored.(AY.2004-05)