The reassessment proceedings under section 148A were initiated on the basis of information received in a third-party search. On writ, the Counsel for the department admitted that the case was covered under section 153C of the  Act. After analyzing section 148A the Court held that since the case falls under clause (c ) of the proviso to section 148A, the impugned order and the notice issued under section 148A is bad in law and set aside the said impugned order and the notice and remanded the matter back to the AO to pass a fresh reasoned order in accordance with the law. (AY. 2018-19 )