Allowing  the petition the Court held that there was no allegation that the assessee had made any imports and was not been even called upon to produce documents regarding any imports. Therefore, an allegation could not be made that the assessee had not submitted any documentary evidence regarding imports to refute the claim that imports were bogus. The Assessing Officer is directed to provide copies of all documents collected during the investigation. On the facts and circumstances, the order passed under section 148A(b) and the consequential notice under section 148 were quashed and set aside. The matter was remanded to the Assessing Officer for de novo consideration. Matter remanded.(AY.2019-20)