Bench: Shri Mahavir Singh & Shri Manish Agarwal
section 56(2) of the Act, the assessee should be taxed in the hands of the assessee as Income from other sources and which has escaped assessment. Accordingly, case was re-opened u/s 147 of the Act after obtaining approval from the competent authority and in terms of the reassessment order dated 02.09.2021, AO has made the addition towards