Show cause notice under section 148A(b) was issued to assessee on 18-5-2022. Assessee asked for material relied upon vide letter dated 1-6-2022. However, material forming basis of allegation of escapement of income was served on assessee only on 19-7-2022 with a direction to respond by 21-7-2022.  Assessee filed its reply on 26-7-2022.Assessing Officer passed the order under section 148A(d) and notice under section 148 both dated 29-7-2022. On writ allowing the petition the Court held that  the  assessee has a right to get adequate time under section 148A to respond to show cause notice. Section 148A(b) permits Assessing Officer to suo motu provide up to thirty days’ period to an assessee to respond to show cause notice issued under section 148A(b), which period may in fact be further extended upon an application made by assessee in this behalf. Accordingly the order and notice under section 148, both were to be set aside and matter was to be remanded back to Assessing Officer for a fresh decision after considering reply dated 26-7-2022 filed by assessee. (AY. 2017-18)