Held, allowing the petition, that the order under section 148A(d) had been passed by the Assessing Officer arbitrarily and in gross violation of the principles of natural justice. Therefore, the orders under section 148A(d) and under section 154 and the notice issued under section 148 were unsustainable and therefore, quashed. Liberty was granted to the respondents to pass an order afresh under section 148A(d) after affording reasonable opportunity of hearing to the assessee. The system had been introduced and was being implemented by the respondents and, therefore, it was their primary duty to immediately remove the shortcomings, if any, in the system. For the wrongs of the respondents, the assessee could not be allowed to suffer and put to harassment. The respondents were directed to pay cost of Rs. 50,000 to the assessee.