Assessing Officer issued on assessee a notice under section 148 seeking to reopen assessment on ground that he was a beneficiary of accommodation entries provided by a party and a certain amount stood credited in bank accounts of assessee maintained with HDFC Bank and DCB Bank through entry provider. Assessee denied allegations levelled against him Assessing Officer thereafter passed reassessment order Assessee against said order filed appeal. The Assessing Officer thereafter issued on assessee a notice under section 148A(b) and allegations levelled against him were identical to what were contained in notice issued under section 148 Assessing Officer then passed an order under section 148A(d) of the Act. On writ the court held that since allegations levelled against assessee in both notices were identical and Assessing Officer without any actionable material embarked on a journey to reopen a closed assessment and Commissioner (Appeals) decided appeal in favour of assessee, impugned order passed under section 148A(d) is  quashed. (AY. 2015-16)