reassessment u/s 147 is not justified and valid. 2. The AO erred in assessing License Fees received Rs.47,52,000 under the head 'Income from Other Sources‟ when it was charged, declared and assessed under the head Income from House Property in the order u/s 143(3) dated 27.12.2009 of Income Tax Act. 3. Without prejudice the appellant pleads that