Assessing Officer issued a reopening notice on ground that assessee had failed to explain source of huge amount of cash paid for purchase of a warehouse. On writ the Court held that since the Assessing Officer failed to provide requisite material relied upon by it which ought to be supplied along with information in terms of section 148A(b) to assessee initiation of reassessment proceedings was unsustainable on ground of violation of procedure prescribed under said section. Notice was quashed. Court also observed that it would be open to the revenue to proceed in the matter from the stage of the notice under section 148A(b) of the Act by supplying the relevant material, if it is otherwise permissible keeping in view the issue of limitation. (AY. 2018-19)