The assessee sold an immovable property but did not file her return of income for relevant assessment year.  Search was conducted on Venus group. Voluminous documents were seized after analysing the documents and recording reasons, the reassessment notice was issued. The objections were disposed off. The assessee challenged the issue of notice is bad in law. Dismissing the petition the Court held that the assessee has not filed the return and the reassessment notice issued after analysing voluminous material collected by revenue during search Reassessment notice is held to be valid.  On the facts the search was initiated prior to 1-6-2015 therefor argument that proceedings should have been initiated u/s. 153C and not under section 148 was not accepted. (AY. 2012-13)