Assessee was an ex-partner of a partnership firm consisting of two individuals. Said firm was dissolved and entire business lock, stock and barrel was taken over by one of its partner having a different PAN Number. Since firm was dissolved and was not carrying business, there was no taxable income during assessment year 2018-19 and thus, its return of income for assessment year 2018-19 had not been filed.  Show-cause notice under section 148A(b) was issued asking assessee to show cause as to why a notice under section 148 should not be issued.  Assessee filed reply and in reply disclosed about dissolution of partnership firm clarifying that PAN Number which was allotted to partnership firm continued in bank account till 2021.  Thereafter order under section 148A(d) was issued for reopening of assessment of assessee for assessment year 2018-19. On writ the Court held that since in compliance of notices under section 148A(b), assessee had submitted a reply along with some documentary evidence showing that there was no escapement of income, respondent Authority before passing impugned order ought to have considered material produced on record by assessee Since respondent Authority had not examined details supplied by assessee  order was  quashed and set aside and matter was remitted back to respondent Authority for adjudication afresh.  (AY.2018-19)