Allowing the petition the Court held that  the only information which was supplied to the assessee while issuing notice under section 148A(b) of the Act was that according to the information received from ”other Income-tax authority” the assessee’s capital gains of Rs. 2,67,97,850 during the previous relevant assessment year 2018-19, was not shown properly in the Income-tax return. The notice under section 148A(b) of the Act did not disclose as to what information was in fact there with the Assessing Officer suggesting that the capital gains during the assessment year 2018-19 was not shown in the return. Hence the notice dated March 14, 2022, issued under section 148A(b) of the Act, the order dated March 31, 2022 passed under section 148A(d) of the Act and the notice dated March 31, 2022 under section 148 of the Act were not valid and quashed.(AY.2018-19)