Return was processed under section 143(1) without scrutiny–Objections for reassessment proceedings was rejected.  Assessee filed the  petition contending that A.O. had supplied two sets of reasons and it was not clear which reasons were existing on record when sanction from Principal Commissioner was obtained and impugned notice was issued. Rejecting the petition the Court held that  gist of reasons recorded in both sets of communications sent to assessee were same  and Joint Commissioner perused such reasons and forwarded same to Principal Commissioner with his own remarks and thereupon Principal Commissioner also put his endorsement that it was a fit case for re-opening of assessment.  Mere fact that tax  authorities conveyed reason twice would not be fatal and thus, validity of reassessment proceedings deserved to be upheld. (AY. 2011-12)