Allowing the petition, the Court held that there was nothing on record to show as to what the information relating to the client code modification was, when it was received, and how it would point to any income in the hands of the assessee escaping assessment. Equally, there was not a whisper that the assessee had instructed modification of the client codes. The notice dated March 31, 2021, and both consequential notices under section 143(2) dated June 30, 2021 and the notice under section 142(1) dated December 21, 2021 and the order dated February 14, 2022, purporting to dispose of the objections raised by the assessee to the proposed reassessment were  quashed.(AY. 2013-14)