The joint bank account of the assessee along with other family members was noticed by the AO while conducting assessment due to a cash deposit of Rs. 16 lakhs. The assesee along with four other joint holders had their returns of income assessed an addition was made on protective basis. The legal validity of reopening the assessment is under dispute. The tribunal held that the reopening of assessment made in the hands of the assessee for making addition protective basis is bad in law, since the same amounts to reopening of assessment merely on suspicion. Asst. Year 2010-11 (AY. 2010-11)