Allowing the petition the Court held that the amount related to assessment year 2012-13, however the notice was issued for the assessment year 2013-14. The objections having been decided without any speaking order and not dealing with undisputed factual aspects, lead to conclusion that reopening of assessment was without there being any reason to believe that income had escaped assessment. Accordingly the  notice  and order disposing the objection is quashed. (AY. 2013-14)