Held that the assessee had recognised sales/receipts and  had claimed credit for the entire tax deducted at source. The books of account had been audited by the auditor and the Assessing Officer had accepted the books of account. The details for the financial years 2004-05 to 2014-15 showed that the assessee had claimed credit for the entire tax deducted at source, but had offered the income to tax in prior or subsequent year. Therefore, considering the entire facts and the documents produced by the assessee, the Assessing Officer is  to reconcile the accrual of income during the year as claimed by the assessee and decide the issue afresh according to law, after reasonable opportunity of being heard to the assessee.(AY.2011-12)