Held, that once an inquiry has been initiated by the Assessing Officer, it cannot but result in either the return being accepted as having been correctly computed by the assessee, or in an assessment being conducted and concluded thereon by the Assessing Officer. It is the duty of the Assessing Officer to pass an assessment order. Where the officer acts on the returns filed by the assessee, issues notices under section 143(2) of the Act and hears the assessee, but takes recourse to section 147 of the Act without completing the assessment, the officer must be held to have acted without jurisdiction in issuing the notices. The Assessing Officer could not have reopened the assessment on the same reasons which were before him at the time of the original proceedings. Merely because no order was passed under section 143(3) , the Assessing Officer could not have issued the notice under section 148 of the Act for the very same income which was the subject matter of scrutiny proceedings. The reassessment proceedings were quashed.(AY. 2017-18)