Held that there was nothing to doubt the details which figured in the return of income, which was processed. The submission that the co-owners showed capital gains of different amounts, was also not a valid ground since the facts and computation in the case of each assessee in respect of return of income would differ. The assessee showed all facts and details in the return of income. Neither foundational facts existed nor could it be said that any tangible material was available with the Assessing Officer to justify the exercise of power. Accordingly, the notice dated March 30, 2018 seeking to reopen the assessment of the assessee in respect of the assessment year 2011-2012 was  quashed.(AY. 2011-12)