Sec. 147 of Income Tax Act, 1961— Re-assessment — Assessee has produced all the required details before the AO during the original assessment proceedings in response to the notice under section 142(1) and also reply given by the assessee in the original assessment and even in the reasons recorded in the notice under section 148, there was no mention of adverse facts being come to the light in order to reopen the original assessment, nor any information or fresh evidence in the possession of the AO and on going through the record and the orders of the AO it is clear that the assessment was reopened merely on the basis of same set of facts, which were already available on record, therefore, the CIT(A) has rightly held that action of the AO in reopening of the assessment is wrong and null and void - DEPUTY CIT V/s GANDHINAGAR URBAN DEVELOPMENT AUTHORITY - [2020] 27 ITCD Online 065 (ITAT-AHMEDABAD)