There was a dissonance between input received from insight portal and what was noted in section 148A(b) notice with regard to amount which had escaped assessment. The assessee being informed by petitioner that there was discrepancy between what was stated in section 148A(b) notice and input received from said insight portal.  Assessing Officer proceeded on same course and passed an order under section 148A(d) of the Act. On  writ the Court held that  there was c non-application of mind hence the   order and notices were  set aside. (AY. 2016-17)