Assessing Officer received information from Deputy Commissioner that during search action conducted in case of NS, it was seen that assessee had carried out transactions through NS, who, through bank accounts controlled by it, issued cheque/DD in lieu of cash and also delivered cash to beneficiaries, which had been deposited in bank account from locations spread across country. Assessing Officer issued reopening notices for relevant assessment years on the ground that since the assessee had not filed return of income for the aforesaid assessment years, transactions of certain income had remained unexplained within the meaning of section 69A and had escaped assessment. On writ, the Court held that the  Assessing Officer had recorded reasons in a mechanical manner and did not provide any documents, statements or any material to assessee.  Furthermore, in affidavit-in-reply, it was averred that such information could not be provided to the assessee because it was a confidential matter of the department. High Court held that, in the absence of any material from the NS pertaining to details relating to the assessee, so as to prove that income had escaped assessment, there was no link between the material and the reasons recorded, resulting in dissatisfaction on the part of the Assessing Officer, and thus the Assessing Officer could not have assumed jurisdiction to issue notices for reopening and the same were quashed. SLP of revenue dismissed. [BP. 2013-14 to 2015-16]