Tribunal  held  that the main premise i. e.  non filing of return of income on the basis of which AO has sought approval for reopening was incorrect as assessee has already filed return of income.  Further, relying on various judicial precedents held that the case should not be reopened for verification.  The AO never made an opinion that there was escapement of income in the hands of assessee since even in the reasons it was mentioned that the reopening is for examination and even in the assessment order, the AO also made the aforesaid addition in the hands of assessee on protective basis. Accordingly, considering the aforesaid, reopening of assessment was held as invalid.   (AY 1996-97,  1997-98)