Allowing the petition the Court held, that the notice of reassessment was based on an audit objection. Moreover the sale document registered before the registered authority clearly indicated that what had been transacted was an agricultural land. This document was cleared by the stamp authority. When the assessment proceedings were undergone, which had culminated into an order of assessment complete scrutiny was made with respect to this transaction. The notice of reassessment had been issued on the ground that capital gains on sale of the land had escaped assessment. The notice was not valid. The notice dated March 28, 2021 as well as the order dated March 10, 2022 were liable to be quashed.(AY.2017-18)