During the course of search incriminating material was seized which showed that assessee had failed to disclose entire sale consideration concerning properties sold by it. A diary was seized by Enforcement Directorate (ED)  which suggested that there was a cash component in sale of subject properties effected by assessee in favour of two persons. Assessing Officer held that income had escaped assessment and issued notice under section 148A(b) of the Act. Assessee had made a request for accommodation to seek time to gather material relevant for his defence. However the  Assessing Officer had passed an order under section 148A(d) without dealing with assessee’s request for accommodation. On writ the Court held that   since there was breach of principles of natural justice order passed under section 148A(d) and notice issued under section 148 were be quashed.  The Assessing Officer  will be at liberty to take steps, as per law, from the stage of the issuance of notice under section 148A(b) on the Act, dated 17-2-2023 within next four (4) weeks.  (AY. 2018-19)