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10. The only grounds of appeal which are pressed before us and which requires adjudication by us are ground of appeals nos. 5 and 6 raised by assessee in memo of appeal filed with tribunal. As we have already held in preceding para's of this appellate order that search and seizure operations were validly conducted by the Revenue under section 132(1) of the 1961 Act against the assessee on 27.08.2009 , we are proceeding to adjudicate ground of appeal nos. 5 and 6 raised by assessee in memo of appeal filed with tribunal. Vide ground of appeal no. 5, the assessee is ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED contending that there was seizure of the stock registers of the assessee by Revenue marked as Annexure R-9 and there was a bonafide error in the said stock register , wherein there were 125 numbers of chaff cutter machines sold to M/s Raj Machinary Store , Rajendra Path, Patna , Bihar, vide bill no. 68 dated 24th June, 2009 (challan number 64 dated 24th June 2009) , but due to human error entry was made in the stock register of 135 chaff cutter machines on 24th June 2009, which was a bonafide human error and the same was later corrected by the assessee suo moto after the conclusion of search proceedings , on 31st August, 2009. The AO and learned CIT(A) disbelieved the contentions of the assessee and made addition to the income of the assessee to the tune of Rs. 25,750/- on account of allegations of making sales outside books. Before us , similar contentions were made by the learned counsel for the assessee who submitted that there was a human error in posting made in the stock register wherein the sales were made of 125 chaff cutter machines to M/s Raj Machinery Store, Rajendra Path, Patna , Bihar, vide bill no. 68 dated 24th June, 2009 ( challan number 68 dated 24.06.2009), but due to human error entry was made in the stock register (which was seized by Revenue during search operations ) as 135 Chaff Cutter Machines, and this error was a bonafide human error which was later corrected by assessee suo motu on 31st August, 2009 , after the conclusion of search operations. The learned CIT- DR objected and submitted that the addition be confirmed as the assessee has sold 10 chaff cutter machines out of books and this is an undisclosed income which was rightly brought to tax by ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED Revenue. It was submitted that said undisclosed income was detected only due to search conducted by Revenue against the assessee. We have heard both the parties and perused the material on record. We have gone through the stock register which was seized by Revenue during the course of search operations, which is placed at paper book page no. 56 to 61. We have observed that this is only one error in the said entire stock register which was detected/pointed out by Revenue, while there are large number of entries for movement of stock of Chaff Cutter Machine , starting from 1st April, 2009 onwards till 25th August 2009. The assessee was searched by Revenue on 27th August 2009. There is no other error detected by Revenue in postings of stock entries with respect to Chaff Cutter Machines in the stock register , apart from error in posting of invoice number 68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31 st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record, we do not find any mala fide or malice on the part of the assessee to defraud Revenue by posting this entry wrongly in stock register , rather it is a genuine human error . Under these circumstances on touchstone of preponderance of probabilities, we hold that this is a genuine and bonafide human error in posting of stock in the stock register while posting sale invoice, and the assessee cannot be saddled with tax liability merely on the ground that there was some human error while making ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED postings in the stock register. There is no malice and malafide evident based on material on record on the part of the assessee to evade taxes or defraud Revenue. The assessee has already corrected the said mistake in posting of stock covered by sale invoice by reversing the said error / entry on 31st August 2009. The assessee is a private limited company and the accounts of the assessee are subject to audit. We have also observed that the turnover of the assessee during the year under consideration was to the tune of Rs. 8.38 Crore and the only discrepancy in the stock register which is found by Revenue for the year under consideration was to the tune of Rs. 25,750/- which is a very small fraction of total sales declared by assessee. Thus, on totality of circumstances and on touchstone of preponderance of probabilities, we hold that this is a genuine and bonafide error made by the assessee while posting stock covered by sales in the stock register and we order deletion of addition of Rs. 25,750/- as was made by the AO which was later confirmed by ld. CIT(A). We order accordingly.