An information was received by revenue about unaccounted cash entries made in bank accounts of assessee by entities Himani International (HI) Bhavani Trading Company (BTC), V.N. Trading Co (VNTC)  and Oliva Trade links India Pvt Ltd (OTIPL). On the basis of information received with respect to deposits made by OTIPL through Agarwal Bullion (AB)  reopening notice under section 148A(b) was issued to  assessee.  Information which was relied upon by revenue was not completely furnished to assessee.  On writ the Court held that the  assessee was not confronted with information that he had received cash deposits from AB, therefore, assessee was not granted opportunity to rebut same. Since assessee had earlier faced scrutiny assessment for same assessment year, wherein he claimed to have disclosed all bank accounts with respect to which reassessment had been drawn, appropriate consideration be first made to material aspects noted above before fruitful reassessment proceeding might arise to assessee Order passed under section 148A(d) and notice issued under section 148 is  set aside. (AY. 2017-18)