Sec. 147 of the income tax Act, 1961 - Reassessment - Reopening was not sustainable as it was after scrutiny that the AO had passed the order of asseasment, in which he made no additions in repsect of share application money. The entire issue was thus, scrutinized by the AO; reasons do not specify that the information supplied to the AO by the Investigation Wing suggested that such investment was non genuine. SLP of the revenue against the order of High Court dismissed. - ASST. CIT V/s NUPOWER RENEWABLES (P.) - [2019] 267 TAXMAN 393 (SC)