The Tribunal held that the Assessing Officer recorded a finding that after discussion and from the data made available during the course of hearing nothing adverse had been found. All the information called for relating to the important activities, and income claimed under section 11 was submitted before the Assessing Officer for verification as were the books of account supported by bills and vouchers. In the reasons recorded there was no mention of adverse facts coming to light in order to reopen the original assessment, nor of any information or fresh evidence in the possession of the Assessing Officer. The assessment was reopened merely on the basis of the same set of facts, which were already available on record. Therefore, the action of the Assessing Officer in reopening of the assessment was wrong and null and void. Delay of 212 days in filing of cross objection is condoned .  ( AY.2009-10, 2010-11)