Assessments were sought to be reopened on the information received from the Investigation Wing that the expenditure incurred by the assessee on contract charges was unduly high. The assessee challenged the same by way of a writ. Quashing the reopening, the High Court noted that in an earlier A.Y., reopening on the same ground had been set aside by the Court. It was further noticed that in the course of the original assessment proceedings, detailed enquiry was done by the AO, after which the claim was allowed. In the circumstances, reopening proceedings were held to be bad in law. (AY. 2010-11)