Held, dismissing the petition, that on examining the assessment order, it could not be concluded that materials placed on record by the assessee were not taken into consideration. Upon the appraisal of such materials, findings were recorded by the Assessing Officer. On prima facie consideration of the material documents, it could not be concluded that the appraisal of evidence was perverse. Any reappraisal of such evidence would be squarely within the province of the appellate forum. As regards the objection that the notice under section 148 of the Income-tax Act, 1961 was not received, it was noticeable that multiple notices under section 142(1) were issued thereafter and the reasons for reopening the assessment were communicated to the assessee. Therefore, the order of assessment could not be quashed.(AY. 2017-18)