The petitioner  a chartered accountancy firm, challenged a notice issued under Section 148 of the Income Tax Act, 1961, for reopening the assessment for AY 2018-2019. The notice was based on a report from CGST authorities alleging that the petitioner received bogus invoices for fraudulent Input Tax Credit (ITC) without the supply of goods. Arbitrary actions by assessing officers and approving authorities, based on unrelated or erroneous assumptions, violate principles of natural justice.  On writ the Court held that proper scrutiny of facts and circumstances is mandatory. Approval granted under Section 151 must demonstrate independent application of mind. Vague, irrelevant, or unsupported remarks in granting such approval render the reassessment process invalid. Information obtained under the CGST framework cannot automatically be applied to proceedings under the Income Tax Act unless substantiated with evidence relevant to the assessee’s disclosed income.  Imposed personal costs of ₹25,000 each on the Assessing Officer and the Principal Commissioner of Income Tax, payable to the National Association for the Blind, Mumbai  for  arbitrary and unjustified actions serves as a deterrent against abuse of authority and reinforces accountability in the exercise of statutory powers.   ( WP No. 247 of 2023 dt. 26-11 -2024 ) (AY. 2018 -19 )