The assessee, a senior citizen, was issued notice u/s. 148A(b) for A.Y. 2015-16 but the same was not responded. Hence, the AO passed order u/s. 143(d) and issued notice u/s. 148. During reassessment proceedings, the assessee called for details related to investment in property, deposits, etc as the assessee had denied of having carried any such transactions. Without providing details requested, the AO completed the assessment. Hence, the assessee challenged proceedings u/s. 148A, issue of notice u/s. 148 and consequential assessment order, notices issued. The High Court allowed the petition and set aside the impugned orders with direction to pass fresh orders after providing required details and complete the assessment. The High Court held that orders should always be speaking orders safeguarding the interests of both the assessee and the Revenue. (AY. 2015-16)