Reassessment proceedings were initiated in assessee’s case on the basis of Investigation Wing’s report that the assessee had received cheques from Mr. Hasmukh Mehta amounting to Rs. 1,72,00,000 which was not a genuine business transaction as the entities from whom the funds were received were not doing any business and were paper concerns which were engaged in only providing accommodation entries. Assessee filed a writ petition challenging the order passed under section 148A(d) and the notice issued under section 148 of the Act and stated that the assessee never had any alleged transactions with Mr. Hasmukh Mehta and that the material forming the basis of such allegation was not provided. High Court observed that the AO had not shared the material information in the show cause notice issued under section 148A(b) of the Act or in the order passed under section 148A(d) of the Act despite a specific request by the assessee. High Court held that the assessee was denied an effective opportunity to file a response and non-sharing of information was violative of the decision in Sabh Infrastructure Ltd. v. ACIT(2017) 398 ITR 198(Delhi)(HC). High Court set aside the order u/s. 148A(d) and the notice issued u/s. 148 and remanded the matter back to the AO for a fresh determination.  (AY.  2014 – 15)