Allowing the appeal the Tribunal held that  the enquiry qua the provisions of section 56(2)(viia) of the Act was not necessary on the facts when the provisions of section 56(2)(viia) of the Act as they stood for the assessment year 2015-16 were for taxability as income from other sources in the hands of the company receiving the shares, whereas during the year under consideration, the assessee had invested in equity shares. By no stretch of imagination could it be said that failure to make enquiry under section 56(2)(viia) of the Act made the assessment order erroneous and prejudicial to the interests of the Revenue keeping in mind that the return was selected for limited scrutiny and the Assessing Officer had examined all the facts relating to the reasons for selection of the case for limited scrutiny. Therefore, the assessment order framed by the Assessing Officer could not be faulted. The order of the Principal Commissioner under section 263 of the Act set aside. (AY.2015-16)