Tribunal held that as per s. 143(1)(a)(vi), the total income of the assessee can be disturbed by making adjustment by making addition of income appearing in Form No. 26AS which has not been included in the computation of income in the return of income. CPC has no right to reduce the refund claimed by the assessee on the ground of income not offered by the assessee according to Form No. 26AS. In the case of Kachha Artiya, only the commission income is required to be shown; gross sales cannot be the income of the assessee. Accordingly, the AO is directed to grant full credit of the TDS.