The Petitioner is engaged in the business of real estate and earns income from sale of plots, sale of residential/commercial properties and interest income on FDRs etc. A comprehensive questionnaire was issued to the Assessee seeking certain information/clarification. The Assessee was required to submit inter alia the audited accounts; computation of income; details of inventories; purchase and sales; details of Tax Deducted at source (TDS) under various heads. The AO  issued the notice for assessment. On writ the court held that , . If the AO has failed to perform his statutory duty, he cannot review his decision and reopen on a change of opinion. Reopening is not an empty formality. There has to be relevant tangible material for the AO to come to the conclusion that there is escapement of income and there must be a live link with such material for the formation of the belief. Merely using the expression “failure on the part of the assessee to disclose fully and truly all material facts” is not enough. The reasons must specify as to what is the nature of default or failure on the part of the assessee. ( W.P.(C) 13803/2018, dt. 28.11.2019) (AY. 2012, 13 , 2013 -14)