Assessing Officer  found that gross income shown by assessee in books of account did not match with gross income reported in Form 26AS   Assessee with respect to commission income submitted that he had been raising invoice to his clients after charging amount of service tax, however, clients, had deducted TDS under section 194H on amount inclusive of service tax and therefore, there was difference between income shown in books viz-a-viz income shown in Form 26AS issued by revenue. Assessing Officer treated said difference as income. On appeal the Tribunal held that since such difference was duly explained by assessee in reconciliation statement but such reconciliation statement was not considered by AO, consideration of said reconciliation statement being necessary to put an end to ongoing dispute, issue was remanded to file of Assessing Officer for fresh adjudication. Matter remanded.  Assessee had filed report of registered valuer of property for determining market value of property as on date of transfer but Assessing Officer rejected valuation report submitted by assessee after pointing out certain infirmities. On appeal the Tribunal held that, since Assessing Officer cannot reject valuation report filed by assessee without referring same to DVO under provisions of section 50C(2), in interest of justice issue was remanded to file of Assessing Officer with direction to refer same to DVO for purpose of valuation.  (AY. 2011-12)