On a writ petition challenging the reopening of the assessment on the ground that the reopening was done  based on borrowed satisfaction relying upon the information of the risk management strategy of the Department and contending that no independent inquiry was conducted by the Assessing Officer to ascertain if there was any escapement of income and that its replies were not considered. Allowing the petition the Court set aside the notice and order and directed the Assessing Officer to pass a fresh reasoned order under section 148A(d) after considering the assessee’s replies and the documents or evidence produced in response to the notice under section 148. (AY.2018-19)