Allowing the petition the Court held that ;  the Assessing Officer did not even state either in the notices dated March 31, 2017 issued under section 148 of the Act or in the letters dated September 22, 2017 and October 11, 2017 furnishing reasons for issue of such notices, that the assessee had failed to disclose fully and truly all material facts necessary for assessment. Further, she did not also mention that she had reason to believe that the income chargeable to tax which had escaped assessment would amount to or was likely to be Rs, one lakh or more. The notice issued beyond four years of assessment was not valid.( AY.2010-11)