Held that as the information is available before the Assessing Officer, there could not be any violation of rule 46A ; secondly, the sum was received on account of capital receipt on sale of hotel assets and could not be treated as business asset. Such amount represented sale consideration as against sale of capital asset and should be adjusted against capital work-in-progress and not be treated as business income. The Order of CIT(A) is affirmed.  (AY. 2008-09 to 2010-11)