The Assessing Officer passed assessment order under section 147 read with section 144 an added certain amount to his income as unexplained investments in immovable property by invoking provisions of section 69 on the ground that the assessee has not filed the return in pursuance of notice under section 148 of the Act. On writ the assessee contended that the in response to notice issued under section 148 filed return but by mistake reflected that return was filed in terms of section 119(2)(b) and Assessing Officer passed assessment order holding that assessee had not filed any return. Allowing the petition the Court held that the matter required to be reconsidered by Assessing Officer by treating return as a return filed in terms of notice under section 148. Assessment order and demand norice was set aside. (AY. 2015-16)