The Assessing Officer issued a notice under section 148A(d) of the Income-tax Act, 1961 pursuant to a tax evasion petition uploaded by one of the Income-tax officials on the portal of the Department.  The assessee responded to the notice and claimed that the property in question belonged to a Hindu undivided family of which he was the karta and the capital gains that arose from the sale transaction were duly disclosed in the returns of the Hindu undivided family for the AY. 2016-17 and that the receipt of an amount in cash was a mere surmise and did not have any link with him. The Assessing Officer did not accept the explanation provided by the assessee and consequently, passed an order under section 148A(d) and issued the notice under section 148. On a writ, the court set aside the order under section 148A(d) and the notice issued under section 148 without going into the merits of the assessee’s contention that income chargeable to tax had not escaped assessment under section 147 and directed the Assessing Officer to provide to the assessee all the documents considered by him as information for initiating the reassessment proceedings and to reconsider the matter after affording an opportunity to the assessee to respond to the material relied upon by the Assessing Officer and then pass an order as considered fit. (AY. 2016-17)