The Tribunal held that the application of mind was required while issuing notice under section 148 of the Act and not during assessment proceedings because the challenge was to the notice for reopening the assessment which when served, set the law into motion. There was no tangible evidence to believe that income had escaped assessment. There was no application of mind while issuing notice under section 148 for reopening the assessment. The assumption of jurisdiction by the issue of notice under section 148 of the Act was bad in law and made the reassessment order void ab initio. (AY.  2011-12)