AO having issued notice under s. 148A(b) on the basis of some information which did not exist at the relevant point of time and thereafter passed the order under s. 148A(d) on the basis of incorrect information and issued the notice under s. 148 beyond three years from the end of the relevant assessment years, i.e., the time limit under s. 149(1)(a), even though the income escaping assessment did not exceed Rs. 50 lakhs, the impugned notice and order are illegal and void ab initio. (AY. 2015-16)