The last decision of the Gujarat High Court in the case ofBakulbhai Ramanlal Patel(supra)we note that the reasons recorded proceeded on the basis the reasons for reopening of the assessment itself stated that the reopening has been done so that detailed investigation/verification could be done to find out whether any income chargeable to tax has escaped assessment. Therefore, it was in the above context that it was held to be a clear case of fishing inquiry. Therefore the Assessing Officer had no reason to believe, at the time of issuing the reopening notice that income chargeable to tax has escaped assessment. Therefore the aforesaid decision is also of no assistance to the Petitioner. Accordingly, we see no reason to entertain this Petition