Allowing the petition the Court held that there was violation of principles of natural justice inasmuch as the assessee was not furnished with full information based on which the assessment was sought to be reopened under section 147. The order dated April 7, 2022 passed under clause (d) of section 148A was set aside and the matter was remanded to the Assessing Officer to the position when he had issued the notice dated March 21, 2022 under section 148A(b). The assessee was directed to take note of the information mentioned in the order dated April 7, 2022 passed under clause (d) of section 148A as the basis for reopening of the assessment and submit objections within 10 days and on receipt of the reply the Assessing Officer was to complete the assessment in accordance with law. Matter remanded. (AY. 2018-19)