Held, that the  very foundation of the reasons recorded did not exist when the reasons were recorded. As the reasons did not quantify even an estimated amount of the alleged income which had escaped assessment and as the reasons recorded did not contain any live link to the alleged illegal mining, the reasons were invalid and were nothing but a fishing enquiry. Consequently, the notice issued under section 148 of the Act for the purpose of reopening was quashed. The assessments were, accordingly, quashed. (AY.2009-10, 2010-11)