<h1>Delhi High Court Quashes Reassessment Notice Due to Lack of New Material u/s 148; Burden on Revenue.</h1> The Delhi High Court ruled that once primary facts are disclosed, the burden to prove undisclosed income lies with the Revenue. The court referenced past cases, including a Supreme Court decision, to emphasize the necessity of new material for reassessment under Section 148. In the current case, the absence of new material indicated a mere change of opinion by the Revenue, leading to the quashing of the reassessment notice dated 26.3.2007. The court found no substantial reason to believe that income had escaped assessment, thus allowing the writ petitions.