The Assessing Officer observed from form 26AS that a sum of Rs. 61,372 was not offered to tax and the discrepancy was not reconciled by the assessee. He made an addition for the sum. The Commissioner (Appeals), after perusing the details of the income and the amount of tax deducted at source, accepted the assessee’s claim. On appeal the Tribunal held, that the assessee furnished details of the amounts received and tax deducted at source thereon. Some amount of tax deducted at source in form 26AS was not claimed by the assessee. Order of CIT(A) is affirmed. (AY.  2013-14)