Allowing the petition the Court held that since the Department had stated that the assessee could be given one more opportunity to respond to the initial notice under section 148A(b) dated August 21, 2024, the order dated August 31, 2024 passed under section 148A(d) and the consequent notice dated August 31, 2024 issued under section 148 were set aside. The Assessing Officer was to consider the reply already filed by the assessee on August 27, 2024 and pass an appropriate order. In the event the Assessing Officer considered that it was a fit case for issuing notice under section 148, necessary approval under section 151 could be obtained from the concerned Chief Commissioner as was the requirement for the assessment year 2018-2019.(AY.2018-19)