Held that the Assessing Officer had recorded a wrong fact in his reasons that the assessee had not filed the return of income. Reopening of the assessment on a wrong set of facts made such reopening a nullity.  The Joint Commissioner and the Principal Commissioner had not applied their mind and had given approval in a mechanical manner and on wrong facts that the assessee had not filed his return of income. In the final order the Assessing Officer had not made any such addition based on the ground on which the reopening was made, but had made addition by disallowing part of the expenses on estimate basis.  The notice under section 143(2) was issued to the assessee on the very same day on which the assessee appeared and furnished copy of his Income-tax return in response to notice under section 148 of the Act. Such notice issued under section 143(2) on the very same day had to be treated as invalid and assessment is vitiated due to non-application of mind by the Assessing Officer. The order was quashed. (AY.2010-11)