During survey  it was noticed that assessee had claimed certain expenses during respective assessment years, however, when assessee was called upon to furnish bills and invoices for all expenses claimed, discrepancies with income, loan agreement copies etc., assessee had failed to furnish details despite time granted .The reassessment notice was issued the assessee filed writ petition and contended that there was no tangible materials that were available for invoking jurisdiction under section 147/148 and non furnishing of information would not ipso facto amount to escapement of income tax . Dismissing  the petition the Court held that  since assessee had failed to furnish details of invoices for expenses incurred by it even during original scrutiny assessment, impugned reopening was justified  .(AY. 2012-13 to 2017-18)