On perusal of AIR data found that there was discrepancy in income in AS-26 and AO treated said amount as income of assessee for reason that assessee claimed TDS on such transactions and only denied owning up of said transactions. CIT(A) confirmed the addition. Allowing the appeal of the assessee the Tribunal held that AO failed to make any enquiries with parties when assessee was denying any transactions with them. Tribunal further held that the  assessee was denying any transactions with parties, onus was on AO to verify transactions with parties and to establish that assessee indeed entered into any transactions with said parties and had received income from them. No such enquiries or effort was made by AO to find out whether assessee entered into such transaction with parties. Accordingly the AO  was directed to delete addition made on account of alleged difference in income. (AY. 2011-12)