Assessee filed income tax return.  Assessing Officer issued notice under section 143(1) on ground that rental income as shown in Form 26AS were higher than receipts reported in income tax return. Pursuant to said notice assessee filed rectification application explaining that rental income was computed excluding service tax whereas in Form 26AS it was inclusive of service tax. However, Assessing Officer made additions for said difference. Held that  since assessee had deducted TDS on rent inclusive of service tax instead of exclusive service tax which had been duly reconciled by assessee with sufficient evidence adduced before revenue and this resulted in higher amount being shown in Form 26AS, additions made for difference was to be deleted. (AY. 2017-18)