During year, assessee HUF had filed its return of income. Same was accepted and processed under section 143(1). Reassessment notice was issued against assessee on ground that assessee had received gift of certain cash amount from one, KAB of Hong Kong and said donor was not related to assessee and genuineness of gift was to be proved. Tribunal held that the  assessee had filed copy of passport, balance sheet and bank account of donor, which was also perused during assessment proceedings. Since reasons as recorded in support of impugned notice to doubt genuineness of gift was not based on any material so as to form belief that assessee’s income had escaped assessment on account of gift not being genuine and it was only a suspicion subject to enquiry, impugned reopening notice issued by Assessing Officer was unjustified. Order of Tribunal is affirmed. (AY. 2004-05)