The assessee admitted the sum as income from other sources in his individual return. In those circumstances, in accordance with the Central Board of Direct Taxes Circulars dated March 10, 2003 and December 18, 2014, no addition was warranted. Further, since the assessee had admitted in his return, the Assessing Officer made the addition of Rs. 26 crores while finalizing the assessment was erroneous. The admission made by the assessee was not a conclusive evidence to make addition. Only real income was to be brought to tax. Order of CIT(A) is set aside.