Held, that the material, which formed the basis for the officer forming an opinion that he had reason to believe that the income chargeable to tax had escaped assessment in the hands of the assessee for the relevant year, had not been supplied to the assessee to enable it to file a proper and effective reply. Hence the entire proceedings for the reopening of the assessment and leading to the consequential assessment were vitiated in law. Notice and order is quashed and set side.  (AY.2017-18)