PCIT  set aside the order of the AO in respect of three issues . On appeal the Tribunal held that as regards first issue did not result in any revenue loss hence assumption of jurisdiction is held to be not valid . As regards the second issue the assessee has shown  the income under the head income from other sources , directing the AO to assessee the income as undisclosed income is held to be without jurisdiction . As regards the applicability of S.45(2) the CIT had accepted applicability of the said provision, hence no error in the order of the AO . Further  the AO has passed the order after detailed inquiry hence , revision order was quashed . On appeal by the revenue , High Court affirmed the order of the Tribunal. (ITA No 2881 /Mum/ 2015 dt 14 -05 2015 ) (ITA No . 1740 of 2017 dt  22-01 -2020 ( AY. 2010 -11)