Held that the duty of the Assessing Officer was to decide whether a particular receipt was in the nature of taxable income and raise tax liability corresponding to that. He could not assess a particular receipt as income merely on the ground that tax on such receipt had been deducted by the deductor. The Assessing Officer was required to examine whether the work was performed by the assessee for the entire amount. Without examining that issue, he was not justified in holding the advance amount as taxable receipt of the year. The issue was to be restored to the Assessing Officer.  The Assessing Officer shall decide the issue in accordance with law. (AY. 2013-14)