In response to the show, cause notices the assessee filed a detailed reply stating that the assessee had never entered into any transactions with the alleged accommodation provider.  However, the Assessing Officer passed an order under section 148A(d) on the assessee and issued a notice under section 148  of the Act. On writ allowing the petition the Court held that the order passed under section 148A(d) as well as notice issued under section 148 was  set aside and the matter was to be remanded to Assessing Officer for fresh determination.. 2017-18)