Held that the notice for reassessment was not valid. First, the notice issued under section 148A(b) of the Income-tax Act, 1961, proceeded on a completely incorrect premise, i.e., that the assessee was a non-filer of an income-tax return. Second, the information concerning the salary received by the assessee, as well as the sale of property, was disclosed in the return. Third, the e-mail said to have been received from the buyer of the subject property had not been shared with the assessee. The notice was liable to be quashed.(AY.2016-17)