Assessing Officer issued on assessee a notice under section 148A(b) on ground that there was violation of provisions of section 50C  and passed order under section 148A(d) and issued on assessee a notice under section 148 seeking to reopen assessment. On writ High Court held that Assessing Officer before issuing a notice must have satisfied himself that what he wrote made sense and even Principal Commissioner, who granted sanction should have also applied his mind and satisfied himself that order passed under section 148A(d) was being issued correctly by applying mind.  High Court further held that since there was nothing in notice to explain as to how, if transaction amount was less than stamp duty value, there could be escapement of any income particularly in hands of a buyer, impugned notices and order were to be set aside.On appeal the Court held that  since delay of 331 days in filing SLP had not been satisfactorily explained, SLP filed by revenue  was disissed. (AY. 2018-19)