Assessee received unsecured loan from its group companies during relevant assessment year. The assessment was completed u/s 143(3) of the Act. Commissioner set aside assessment order by invoking section 263 on ground that section 2(22)(e) would be applicable on loan received by assessee as same were deemed dividend and directed Assessing Officer to re-compute assessee’s income.  Tribunal set aside the order on the ground that the  assessee paid off loan with interest in same year itself.  Furthermore, details of shareholders holding more than 10 per cent shares were provided by assessee-company during assessment proceedings and Assessing Officer after taking into consideration all relevant documents held that section 2(22)(e) would not be applicable in case of assessee. On appeal High Court affirmed the order of Tribunal.  (AY. 2012-13)