Allowing the petition the Court held  that the Assessing Officer wanted to verify the genuineness of the contract work done by the assessee or whether any accommodation entry was provided to P. The Assessing Officer had accepted the contention of the assessee and held that the information report by the insight portal was accounted for by the assessee in his books and income arising out of those transactions was duly offered for taxation. Therefore, the order dated April 21, 2023 under section 148A(d) of the Act could not be sustained.(AY. 2019-20)