Reassessment proceedings in case of original assessee who had expired was completed. Subsequently, another reopening notice was issued against assessee on ground that he had received accommodation entries by way of bogus LTCG so as to claim exemption under section 10(38) of the Act.  Petitioner i.e., assessee’s son filed writ petition challenging said reopening notice on grounds that very same reason was given for reopening assessment of assessee on an earlier occasion which was already concluded, thus, impugned reopening on same reason was not permissible. Court held that   the fact as to whether same reason was given by revenue to initiate reopening against assessee on an earlier occasion or not could not be decided now because no document to that effect was filed by petitioner contending that this all happened during lifetime of original assessee, i.e., father of petitioner. On facts, matter was  remanded back to Assessing Authority to verify reason given for reopening and only if different reason was given on earlier occasion, such reason was to be revealed to petitioner in writing and thereafter impugned reopening proceedings under section 147 could be proceeded.  (AY. 2013-14).(SJ)