Dismissing the appeal of the revenue the Court held that ; notice under S. 148 was issued to assessee on 9-3-2009 seeking to re-open assessment for assessment year 2006-07, based upon order of assessment for assessment year 2005-06.  Assessment order passed for year 2005-06, had been set aside in appeal by order dated 13-1-2009 of CIT (A) and also given effect to by AO  on 5-3-2009 and held that since on 9-3-2009 when notice under S. 148 was issued, Assessing Officer was aware of said order of CIT (A) , accordingly  AO  could not have any reason to believe that income chargeable to tax had escaped assessment .( AY.2006 -07)