Allowing the appeal the Tribunal held that   the assessee had given the details of 896 entries showing the corresponding receipt offered as income and corresponding tax credit claimed by the assessee. The assessee had given proper details in the return of income and there was no reason why the assessee should not be granted tax credit as claimed in the return of income. Reduction of the claim of the assessee in rectification proceedings under section 154 was in clear violation of the provisions of section 154(3) which provides that if any amendment made to the order which is effect of enhancing an assessment and reducing the refund of the assessee, proper notice should be given to the assessee and he must be allowed a reasonable opportunity of being heard. The Assessing Officer was to grant tax credit to the assessee in accordance with the claim of the assessee in the return of income after verification.(AY.2019-20)