Section 148 Notice Invalid: Non-compliance with Enquiry Letters Alone Doesn't Justify Income Escapement Assumption by Assessing Officer.

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....Validity of notice u/s 148 - escapement of income can not be presumed on the basis of non-compliance or lack of compliance or even no compliance of the Letters of enquiry issued before issuance of notice u/s 148 - the reasons recorded by the AO, are no reasons in the eye of law for assuming jurisdiction....