During pendency of matter before Settlement Commission, in revisional proceedings, Commissioner set aside assessment order and directed for de novo assessment proceedings. On appeal the Tribunal held that   since issue of short-term capital gain earned by assessee on sale of shares had already been considered by Settlement Commission and assessee had offered additional income on which tax at appropriate rate was payable, such issue could not be raised again in revisionary proceedings as there was no prejudice caused to Revenue. (AY. 2015-16)