Notice under section 148A(b) was issued to assessee on ground that in survey conducted in case of Jammu & Kashmir Bank, wherein assessee transacted, it was found that there was difference between remittance-sheet and account statement of various parties of bank.  Assessing Officer without considering explanation of assessee company, passed order under section 148A(d) on ground that assessee’s case was not selected for scrutiny and no further inquiries were conducted nor any queries were raised on said issue. He, consequently, issued reopening notice. High Court  held that since for earlier assessment years which were subjected to reopening for which notice was already quashed on same material, there couldnot be a reopening for year under consideration merely on ground that this being a new regime of reassessment after 1-4-2021, scope was enlarged by amended provisions for reopening. High Court further held that reopening notice was  quashed and set aside. SLP filed by revenue against order of High Court was  dismissed.  (AY. 2018-19)