Dismissing the petition the Court held that though assessee had shown to have incurred an expenditure of Rs. 11.65 crores for purchase of certain lands, however, on cross verification from report of District Registrar the Assessing officer had discovered a fact that assessee had actually purchased lands of Rs.30.04 crores. On facts reopening notice issued against assessee after four years from end of relevant assessment year was justified. (AY. 2013-14)