Held, that it was on record that the assessee had filed the original return and that the assessee had filed a copy of the original return in response to notice under section 148. In the reasons recorded by the Assessing Officer under section 148, there was no mention of the assessee having filed the original return. There could not be reason to believe that the income has escaped assessment by the reason on the failure on the part of the assessee to disclose fully and truly all material facts necessary for assumption of jurisdiction under section 148. Thus, by not recording the fact that the assessee had filed the original return, which was evident from the record, it was very much clear that the reasons were wrong and on the basis of these wrong reasons, the assumption of jurisdiction by the Assessing Officer was invalid.  (AY.2007-08)