Held that it is the mandate provision of statute under sub-clause (d) of S. 148A that the AO shall decide on the basis of material available on record including the reply of the assessee, as to whether or not it is a fit case to issue a notice u/s. 148, by passing an order, with the prior approval of Pr. CIT. AO without considering the reply/representation made had proceeded with a pre-determined mind. The direction was given to the AO to pass a fresh reasoned order in accordance with the law. (AY. 2018-19)