The assessee did not file a return of income. The reassessment notice was issued based on the information that the cash was deposited in the ban account of the assessee. The assessee filed the writ petition, dismissing the petition the Court held that the objections raised by the assessee were considered by the Assessing Officer and the Principal Commissioner for determining whether any prima facie case was made out to reopen the assessment and not for the final assessment.  Relied on  New Delhi Television Ltd. v. Dy. CIT (2020) 424 ITR 607 (SC)   Phool Chand Bajrang Lal v. ITO (1993) 203 ITR 456 (SC)   and Central Provinces Manganese Ore Co. Ltd. v. ITO (1991) 191 ITR 662 (SC). (AY. 2017-18)