The Hon’ble Tribunal observed that the transaction shown in Form 26AS cannot be taken as the gospel truth that it represents income in the hands of the Assessee especially in a situation where the Assessee has contended that the said amount was reimbursement of expenses. In such a situation, the revenue is expected to be more vigilant before reaching to the conclusion that the Assessee has not shown certain income. Accordingly, the Assessing Officer was directed to delete the addition in the absence of necessary verification and having any doubt on the details filed by the Assessee. (AY. 2014-15)