Re assessment notice was issued based on the information received from Investigation Wing. The Assessing Officer recorded the reasons that for purchase of property cash payments were made. The Assessment was processed u/s. 143(1) of the Act.  On writ dismissing the petition the Court held that the reason to believe recorded by Assessing Officer was not on basis of any books of account or document seized by Investigating Wing in search conducted on Celebration City Projects (P) Ltd   neither notice issued under section 148 suffered from any illegality nor order rejecting objection of assessee suffered from any infirmity. (AY. 2016-17)