The reassessment notice and order passed under section 148A(d) of the Act is challenged before the Court on various grounds;  Allowing the petition the Court held that the validity of the orders passed by statutory authorities has to be adjudged on the basis of the reasons contained in the contents of these orders Such reasons cannot be supplemented by way of affidavit or otherwise.  The order passed under section 148A(d) cannot transcend the scope of the proposal notice under section 148A(b) inasmuch as such a notice is the foundation on the basis of which such an order can be passed, and not otherwise That is how the statutory scheme is devised. Definitive conclusions as to grounds that are not indicated in the proposal notice cannot be said to be in line with the scheme and purpose of section 148A. The requirement to act reasonably being in-built into the amended provision, an act in variance with it was unsustainable. There fore, the Assessing Officer should have information as defined in Explanation 1 to section 148 that suggested escapement of income and only thereafter, could he have invoked the provisions of section. On facts  non-consideration of the reply relating to section 56 and section 47 would also make the order violative of the mandatory requirements of section 148A. The assumption of jurisdiction under section 147 was perverse and unsustainable. The matter did not warrant remand. The orders under section 148A(d) and the notices issued under section 148 were quashed.(SJ) (AY. 2018-19)