Allowing the petition the Court held that the Assessing Officer had acted mechanically based on the information received from the Investigating Wing and the formation of belief by the Assessing Officer was vague and based on irrelevant material.  Court also observed that it is a settled principle of law that the Department cannot have recourse to material and information beyond the scope of the reasons recorded by the Assessing Officer prior to reopening of the assessment under section 147 of the Income-tax Act, 1961.Accordingly the notice was quashed. (AY. 2012-13)