Section 68 read with section 148 of the Income Tax Act, 1961 – Reassessment – Reopening of assessment was justified as Assessing Officer issued reassessment notice on basis of information received from Investigation wing that assessee had received bogus accommodation entries in form of share Capital, since AO did not examined issue related to share capital during original assessment– JMD Global P. Ltd. vs. Principal Commissioner of income tax [2020] 268 Taxman 198(Delhi)