High Court dismissed the writ petition against a notice of reassessment holding that the Commissioner had  read the reasons recorded by the Assessing Officer to believe that income had escaped assessment, and by a written order under section 151 of the Income-tax Act, 1961, had stated that he was satisfied on the basis of reasons recorded that this was a fit case for issue of notice under section 148, and that there was no reason to interfere with the notice issued under section 148. SLP of assessee dismissed. (AY. 2013-14)