Tribunal held that when the assessee following cash system of accounting due to mismatch of professional receipts appearing in form no 26AS, merely because credit for tax deduction at source was claimed corresponding professional receipts cannot be assessed to tax if such receipts were otherwise not assessable as income for the relevant year.  Matter was  remanded to the AO to recompute income in accordance with cash system of accounting followed by the assessee. (AY.2011-12)