Section 2(1A) read with section 148 of the Income Tax Act, 1961 — Agricultural income — Assessing officer issued a re-opening notice against assessee simply in view of an advisory issued by department in which AO was directed to thoroughly verify agricultural income received by several parties including assessee and there was no tangible material in possession of AO for formation of belief of escapement of income chargeable to tax, impugned reopening was unjustified—Ravindra Kumar (HUF) vs. Commissioner of income tax [2019] 266 Taxman 506 (Patna)