Held that as the addition is  over Rs. 20 lakhs, the Assessing Officer had no jurisdiction to issue notice under section 148 in terms of section 149(1)(b) since he did not have any books of account, document or evidence to show that income escaping assessment would amount to, or likely to amount to, Rs. 50 lakhs or more. The notice had  been passed by the ITO, who was a non-jurisdictional authority, when it should have been issued by the officer of the rank of Assistant Commissioner or Deputy Commissioner. Therefore, the assessment framed by the Assessing Officer is  invalid for want of jurisdiction hence   quashed.  (AY. 2014-15, 2016-17)