Share application money : SLP dismissed against order of High Court that where during assessment proceedings assessee had disclosed all relevant information regarding companies from which it had received share application money and Assessing Officer had not doubted such transaction, mere statement of an entry operator that companies in question were ‘paper companies’, by itself was insufficient to reopen assessment, unless Assessing Officer had further information that those companies were non-existent after making further inquiries into matter – Assistant Commissioner of Income-tax v. Sabh Infrastructure Ltd. – [2024] 159 taxmann.com 184 (SC)