Held that there was  lack of information against the assessee prior to the action of search, exhibiting gross non-application of mind and arbitrariness by the appropriate authorities. Reason to believe was non-existent prior to the search.. Even after the search, nexus with ACCSL was not established. Entire search under S. 132 is on a wrong person which was conducted on namesake of the assessee. As the search is illegal assessment and demand is quashed. Referred  Sanjay Singal v. UOI  (2022) 325 CTR 354 (Raj)(HC) (AY. 2017-18 to 2019-20)