Assessing Officer issued a notice under section 148A(b) on basis of information gathered from Insight Portal calling upon assessee to show cause as to why a notice under section 148 should not be issued in respect of transactions related to purchase of two properties and another entry related to a TDS statement for certain amount. However  the  Assessing Officer passed an order under section 148A(d) that there was difference between amount of guideline value and sale consideration of properties purchased by assessee which was assessable under section 56(2)(vii)(b). On writ the Court held that the notice under section 148 had raised an issue which was not previously raised in show cause notice, it was necessary for Assessing Officer to issue a fresh show cause notice calling for an explanation with regard to all issues that warranted issuance of a notice under section 148. Accordingly the notice and consequential order is quashed. The  matter is remanded back to the AO. (AY. 2016-17)  (SJ)