Allowing the petition the Court held that prima facie, the order passed under section 148A(d) was patently erroneous and grossly illegal, reflecting abuse of power and attracted the circular issued by the Central Board of Direct Taxes in Instruction F. No. 225/101/2021/-ITA-II, dated April 25, 2022 and required action. Such instruction also provides for initiation of suitable administrative action against the erring officer in cases where the assessments are found by the local committee to be high-pitched or where there is non-observance of principles of natural justice, non-application of mind or gross negligence by the Assessing Officer or assessment unit. The Department was to ensure that appropriate proceedings in accordance with law were initiated against the erring officers. The order passed under section 148A(d) and the consequent notice issued under section 148 for the assessment year 2018-19 passed by the assessing authority were quashed. The action taken by the Department in terms of the instructions read with the affidavit referred to in the court’s order dated May 19, 2022 was to be communicated to the assessee by the Department and a compliance report was to be submitted before the court. Placed on July 12, 2022. Referred   Harish Chandra Bhatti v. PCIT (2022) 447 ITR 585. (All.)(HC) (AY.2018-19).