Section 147 of the Income Tax Act, 1961 – Reassessment– Reopening was sustainable when it comes to light that the assessee has had financial monetary dealings with dubious entities/persons, such as bogus accommodation entry providers giving rise to a serious and well–founded doubt about the creditworthiness of the investor and genuineness of the transaction, the endeavor of the AO to reopen the assessment in terms of section 147/148 should normally not be thwarted by the Court. There was examination or discussion with regard to the genuineness of the transactions undertaken by the assessee with two investor companies which companies were found to be promoted by an accommodation entry provider – RDS Project Ltd vs. Assistant Commissioner of income tax [2020] 312 CTR (Delhi) 345