Mere availability of additional facts during search couldn't shut out regular assessment order at th

IT : Where in course of regular proceedings, Tribunal deleted addition of capital gain holding that assessee's claim was genuine but, subsequently, pursuant to search proceedings, Tribunal held that amount of capital gain earned by assessee was taxable as 'income from other sources', rectification application filed by assessee could not be dismissed at threshold on ground that in view of certain further facts available in search and seizure finding recorded in regular assessment could not be giv