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    <title>Court Criticizes Department for Mechanical Reassessment; Fails to Prove Allegations Against Petitioner on Bank Account and Deposits.</title>
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    <description>Reopening of assessment - The disposal of the objections was done in a mechanical manner. Even today, the Department has not been able to bring on record anything to suggest that the petitioner&#039;s frontal assertion that he did not have any bank account in Kotak Mahindra Bank nor did he make any cash deposit in the said bank account as alleged, is false - HC</description>
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      <description>Reopening of assessment - The disposal of the objections was done in a mechanical manner. Even today, the Department has not been able to bring on record anything to suggest that the petitioner&#039;s frontal assertion that he did not have any bank account in Kotak Mahindra Bank nor did he make any cash deposit in the said bank account as alleged, is false - HC</description>
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