Notices under section 148A(b) were issued against assessee for reopening of her case on ground that as per information available with department, she had sold an immovable property for certain consideration during year, but no return had been filed by her and income from capital gains on sale of immovable property stood unexplained/untaxed. Assessee filed reply to such notices contending that she and her husband had transferred property for a total consideration of certain amount and TDS was deducted by purchaser under sale deed and because her husband did not have his PAN, her PAN was furnished and TDS corresponding to total sale price was uploaded to her PAN. Assessing Officer passed an order under section 148A(d) on ground that explanation offered could not be accepted in law. On writ the Court held that as per terms of section 149, notice under section 148 could not be issued after three years have elapsed from end of relevant assessment year, unless income chargeable to tax which had escaped assessment was likely to amount to Rs. 50 lakhs or more. On the facts it was not disputed that entire consideration was received by assessee’s husband and assessee could only have received 50 per cent of sale consideration which would be less than Rs. 50 lakhs, notice under section 148A(b) could not have been issued against assessee. Accordingly the notices issued under section 148A(b) and order passed under section 148A(d) were quashed and set aside. (AY. 2016-17)