Sec. 40 & 68 of Income Tax Act, 1961—Cash Credit — Invoking of provisions of section 68 on the alleged difference in the revenue recognised by the assessee and Form 26AS statement is bad in law in as much as section 68 is not at all applicable on such difference, however, in the interest of justice and fair play, issue was restored to the file of the Assessing Officer/TPO and the Assessing Officer/TPO is directed to examine the reconciliation statement — AVAYA INDIA PVT. LTD. Vs. ADDI. CIT  [2020] 78 ITR (TRIB) 305 (ITAT-DELHI)