The assessment was completed under section 143(3) of the Act, asking for various details. Thereafter the assessment was reopened on the ground that a large cash transaction was received. Upon consideration of submissions no addition was made. The assessment once again reopened after the expiry of four years. In the reasons supplied it was stated that on the basis of search information with record to accommodation entry, STR, etc in which assessee is the beneficiary. A detailed objection was filed by the assessee denying most of the alleged transactions. The order disposing of the objections was passed by the Assessing Officer. Against the disposal of objection, a writ was filed. Allowing the petition, the court held that the recorded reasons does not indicate what address was searched from whom such information was received, what was the information etc. The court observed that reasons recorded not indicated anywhere or any stretch of imagination the income has escaped assessment. There was non-application of mind by the sanctioning authority. Court further observed that the Assessing Officers could record better reasons for reopening and the Authority granting the approval will also apply their mind sincerely before granting approval. Re assessment proceeding was quashed. (WP.No. 671 of 2022 dated February 08, 2022) (AY 2013 -14)