Reassessment to tax income of one assessment year in another year is valid even without directions o

IT : In pursuance of order passed by Tribunal that certain income was taxable in relevant assessment year and not in earlier years, in terms of Explanation 2 to section 153, Assessing Officer rightly initiated reassessment proceedings for assessment year in question in order to bring said income to tax even if there was no specific direction of Tribunal to reopen assessment