Held that it cannot be said that any income has arisen on revaluation of assets by the AOP and crediting the amount to the capital accounts of the individual members, including the assessee in their respective shares and therefore, addition under s. 68 made in the hands of the assessee cannot be upheld. Referred, CIT v. Hind Construction Ltd (1972) 83 ITR 211 (SC) (AY. 2018-19)