On perusal of this finding, the learned CIT harboured a belief that the assessment order is erroneous and prejudicial to the interest of the Revenue because Tribunal, Rajkot Bench has not laid down that gift received by a person from non-HUF would still be considered as received from a relative under s. 56(2) of the Act. The learned CIT recorded reasons and issued a show-cause notice on 27th Feb., 2018 which has also been reproduced in the impugned order. During the pendency of the proceedings under s. 263, it came to the notice of the learned CIT that a gift of Rs. 6 lakhs was also received by the assessee from his own HUF and in the understanding of the CIT, even own HUF will also not be treated as relative within the meaning of definition "relative" provided in s. 56(2). Therefore, the learned CIT issued an additional show-cause notice under s. 263 on 21st March, 2018. The learned CIT thereafter gone through submissions of the assessee and held that order of the AO is erroneous as well as prejudicial to the interest of the Revenue. Hence, he set aside the assessment order, and remitted the issue to the file of the AO for fresh examination and re-adjudication.