The Assessing Officer reopened the assessment on the basis of Annual Information Return information relating to purchase of immovable property, erroneously recording that the assessee had not filed any return of income, though the return had in fact been filed. The Tribunal held that information received from another wing merely sets the process in motion and the Assessing Officer must independently verify the facts before forming the requisite belief. Since the reopening was based on incorrect facts and the approval under section 151 was also granted mechanically, the reassessment proceedings were held to be invalid and were rightly quashed. (AY. 2011-12)