Allowing the petition, the Court held that by the notice issued under section 148A(b) of the Act, the Assessing Officer had called upon the assessee to furnish the details so as to explain the credits in the bank accounts reflected in the notice and which were made available to the Assessing Officer from the Risk Management Portal of the Department. However, the Assessing Officer had not understood the purport and the purpose of insertion of section 148A of the Act. The provisions of clause (a) and clause (b) were mixed up in the notice issued under section 148A(b) of the Act, resulting in the notices being bad in law from the inception. Therefore, without going into further facts of the case, when the notice issued under section 148A(b) was bad in law, the order under section 148A(d) would not survive and, consequently, both the notices and the order under section 148 of the Act were quashed and set aside. (AY. 2019-20)