An AIR information available through system revealed that assessee had received payment of certain amount as interest on which TDS of certain amount under section 194A was deducted by payee. However, payee did not respond to notice under section 133(6) and it was received back unserved. Assessing Officer made an addition under section 68 of the Act. Assessee contended that it did not recognize any interest income during relevant assessment year and had not claimed benefit of TDS. On appeal the Tribunal held that  copy of return of income filed by assessee and computation clearly revealed that neither assessee had shown any amount as interest income nor had claimed benefit of TDS thereon as picked up by Assessing Officer for making addition in hands of assessee. Addition is deleted. (AY. 2010-11)