In the return of income the assessee  claimed deduction under section 80IB (11A) on  whole warehouse income. The Assessing Officer issued notice u/s 148 on the ground  that  the assessee had stated in its return of income that it was not liable to get its account audited under section 44AB of the Act.On appeal the Tribunal held there was no reason to believe non-conduct of audit under section 80-IB of the Act. Tribunal also held that where Assessing Officer wanted to clear his doubts in matter, he ought to have inquired with assessee under section 133(6) of the Act. Reassessment notice was quashed. (AY.  2008-09)