Allowing the petition the Court held, that since the show-cause notice issued under section 148A(b) and the subsequent notice were bereft of any details, the Department’s asking the assessee to respond to the vague show-cause notice was virtually asking the assessee to search for “a needle in a haystack”. However, since it was stated that the Department would supply all the relevant material documents and information in its possession, the order passed under section 148A(d) and the notice issued under section 148 were to be set aside with a direction to the Department to issue a supplementary notice in pursuance of the initial notice issued under section 148A(b) enclosing all the relevant or incriminating information or material or documents. The assessee should file its response to the supplementary notice. The Assessing Officer was directed to pass a fresh order under section 148A(d) in accordance with law.(AY.2015-16)