AO completed the original assessment on 16th December  2011. Decision of the High Court of Delhi is dated 17th Sept., 2012 and the notice under S. 148 was issued on 13th March, 2014. Held that the decision of the High Court of Delhi was a source of information and basing on which the AO issued notice under S. 148 within the prescribed time-limit as provided within four years. Subsequent decision of High Court constituted a source of information and therefore, notice under s. 148 issued by the AO on the basis of said decision within the prescribed time-limit of four years is valid.   Followed,  Kartikeya International v. CIT  (2011) 241 CTR  489 (All)(HC), CIT v. Novapan India Ltd. (2000) 158 CTR 590 (AP) (HC),  Kumar Engineers v. CIT (1997) 137 CTR  597(P&H) (HC),  CIT v. Raghunath Pr. Poddar (1974) 96 TTR 316 (Cal)(HC)  ITO v. Saradbhai M. Lakhani  (2000) 243 ITR 1 (SC).  (AY.2009-10)