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"2. Fact of the case, in brief, are that the assessee filed its return of income on 20.09.2011, declaring total income of Rs.10,92,630/-. The return was processed u/s 143(1) of the Act. Subsequently, the Assessing Officer reopened the assessment by recording the following reasons:-

"Reasons for re-opening of the assessment in case of Sh. Rajesh Gupta (HUF) for A.Y.2011-12 u/s 147 of the Income Tax Act, 1961.

1. As per the ITD information, Rajesh Gupta (HUF) is having PAN: AAGHR9262M address at 14, Sainik Farm, Lane C-3, Khanpur, New Delhi. Further, as per ITD database, the aforesaid assesseit'filed his return of income for A.Y.2011-12 on 20.09.2011 declaring an income of Rs.10,92,630/-. The return of income was processed u/s 143(1).

6. I have also perused the reasons recorded for reopening the assessment in the case of the assessee R. C. Gupta (HUF) and the reasons which are placed at page Nos. 15 to 17 of the paper book, read as under:-

"1. As per the ITD information, Sh. R.C. Gupta (HUF) is having PAN: AAGHR9088D address at 14, Sainik Farm, Lane C-3, Khanpur, New Delhi. Further, as per ITD database, the aforesaid assessee filed his return of income for A.Y. 2011-12 on 20.09.2011 declaring an income of Rs.8,47,540/-. The return of income was processed u/s 143(1).