Held that the very same issues of difference between the closing balance for the assessment year 2011-2012 and the opening balance for the assessment year 2012-2013 in the amounts of work-in-progress and sale of a property raised in the reasons to believe had been raised by the Assessing Officer in the original assessment under section 143(3). Detailed explanations had been given by the assessee on both the issues and the Assessing Officer had been satisfied with the explanations. The notice issued under section 148 and the order rejecting the assessee’s objections were quashed and set aside.(AY. 2012-13)