Assessment is completed under section 143(3) of the Act.   Subsequently Pr. Commissioner passed an order passed under section 263 setting aside assessment order passed under section 143(3) with a direction to Assessing Officer to verify issues mentioned in order. Assessing Officer during pendency of assessment proceedings following directions given by Pr. Commissioner issued on assessee a notice under section 148. On writ the Court held that  income cannot be said to have escaped assessment within meaning of section 147 if assessment proceedings in respect of that income and/or issue are still pending and have not culminated into a final order. So long as assessment proceedings in respect of certain income subsists, income could not be said to have escaped assessment. Proceedings initiated under section 148 were  held to be void and illegal.  (AY. 2015-16)