Whether issue of Notice u/s.148 on the basis of information received from the Bank is valid ?

Client have  44AD income for A.Y. 14-15. Turnover declarared Rs. 35 Lakh in return. REason to believe stated as " Bank has given information that total Credit sum in Bank account is 56 Lakh and turnover declared is 35 lakh, difference remains to be unexplained ".   Question : 1. Whether above reason to believe is correct as given by AO. As the same is just took from AIR and given to us. and also same details was already available 6 years back, why not 143(2) was issued at that moment of time...so it is change of opinion just. kindly…

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