Held that on the basis of the information that SG Ltd. (which had merged with the Held, allowing the appeal, that SG Ltd., had merged with the assessee with effect from December 19, 2008. Thus, after that date SG Ltd., was a non-existing entity, and any sum received from any entity during the assessment year 2011-12 could only be in the name of the assessee and not in the name of the erstwhile entity. The authorities had not examined this aspect and had made the addition merely on the basis of annual information return regarding details in form 26AS of SG Ltd. The matter was to be restored to the file of the Assessing Officer for de novo adjudication after necessary examination of all the details furnished by the assessee including the details in form 26AS of the assessee for the year under consideration. The assessee may also make necessary endeavour to obtain the information from SC regarding its transaction with SG Ltd. Held, that the issue of allowability of payment of gratuity was to be restored to the file of the Assessing Officer for de novo adjudication after consideration of all the details and submissions as filed by the assessee after affording the assessee reasonable opportunity of hearing. The assessee was to provide all the information and details as may be required by the Assessing Officer for complete adjudication of this issue.(AY.2011-12, 2016-17)