Dismissing the petition the Court held that from inquiry/investigation by Investigation Wing, some tangible material was found to substantiate fact that assessee was provider of accommodation entries and that, income from commission, was not disclosed in return and, thus, there was direct nexus/live link between material coming to notice of Assessing Officer and that for formation of his belief that there had been escapement of income of assessee because of his failure to disclose fully and truly all material facts. Reassessment notice was held to be justified. (AY. 2012-13)