The High Court held that an order passed under section 148A(d) is unsustainable where the AO does not deal with any of the submissions made by the assessee in response to the notice under section 148A(b). Since the AO had passed a non-speaking order that did not address the assessee’s contentions, the Court quashed the said order and the consequential notice issued under section 148. The matter was remanded to the AO for a de novo consideration with a specific direction to pass a reasoned order after affording the assessee a personal hearing. (AY. 2011-12)