On writ, the Court held that on the facts and circumstances, the Assessing Officer had to consider the provisions of sections 139 and 115A and decide whether an obligation to file a return of income was cast on the assessee. The Assessing Officer should also decide as to whether, even if the return of income was not filed, that would by itself lead to a conclusion that the remittances received by the assessee were income chargeable to tax which had escaped assessment under section 147. Therefore, the order passed under section 148A(d), and the consequent notice issued under section 148 were set aside with liberty to the Assessing Officer to pass a fresh order after giving due opportunity of hearing to the assessee.(AY. 2019-20)