Allowing the petition the Court held that the reasons recorded for assuming jurisdiction to issue notice under section 148 referred to clause (a) of Explanation 2 to section 147 of the Act, 1961. Which applies to non-filing of the return of income but the assessee had filed the return of income, and hence it would not be applicable. Thus the Assessing Officer had recorded the reasons without proper application of mind. There was no reference to approval having been sought from the Addition Commissioner or CIT for issuance of notice under section 148 as provided in section 153. Accordingly. In view of the facts and circumstances of the case, the notice dated March 29, 2018 issued under section 148 of the Act, could not be sustained. (AY. 2011-12)