Accommodation entries : Where Assessing Officer issued a reopening notice on ground that he received information that assessee received certain amount from a shell company which was engaged in providing bogus accommodation entries, since there was nothing brought by Assessing Officer to substantiate that an amount had been received by assessee from said company, and further, in preceding assessment year, reopening proceedings were initiated against assessee on same issue but no addition was made after being satisfied with identity of entity and genuineness of transaction, impugned reopening notice was to be quashed – R.S. Darshan Singh Motor Car Finance (P.) Ltd. v. Income-tax Officer – [2024] 163 taxmann.com 1234 (Kolkata – Trib.)