Dismissing the appeal of the revenue the Court held that , admittedly , there is no details given by AO as to which the fact or material was not disclosed by the assessee which lead to escape assessment . Merely referring a bald assertion that” I have reason to believe that it is a failure of assessee part or not to add back the amount of Rs 58 , 94 437 / to the total income u/s 40(a)(ia) of the Act”  is not sufficient to frame notice for re-opening concluded assessment beyond four years . Thus the notice (impugned notice u/s 148 is bad in law ) and does not qualify a sustainable notice under scrutiny law , hence the legal ground raised by the asssee is allowed and the re -opening of assessment is delated as in valid . ( ITA No. 2365 /Mum/ 2013 dt 30 -03 2016 , AY. 2005-06) (ITA No 1679 of 2017 dt 23 -01 -2020)