The Assessing Officer issued an initial notice under section 148A(b) of the Income-tax Act, 1961 on the issue of certain suspicious transaction made by the assessee. Thereafter an order under section 148A(d) was passed and the consequential notice was issued by the jurisdictional Assessing Officer. On a writ petition challenging that the notice issued under section 148 by the jurisdictional Assessing Officer was invalid and illegal. Following the  Judgement in Hexaware Technologis v. ACIT (2024) 464 ITR 430 (Bom) HC)  the court held that  since  the notice  was issued in contravention of the provisions of section 151A, order and consequential notice is set aside.   (AY. 2017-18)