Assessing Officer added difference to assessee’s income, suspecting underreporting. Commissioner (Appeals) upheld AO’s decision, requiring assessee to reconcile sales figures and claim TDS credit only when corresponding income was recognized in same financial year. On appeal the Tribunal held that credit of TDS in a financial year would be granted only when income corresponding to such TDS is assessed to tax in said financial year. Further the assessee would be at liberty to approach Assessing Officer for claiming such credit in concerned year in which income was offered and Assessing Officer would allow same in accordance with law. Matter remanded.(AY. 2011-12)