The assessee challenged the issue of show cause notice on the ground that no incriminating material was furnished to the assessee. The assessee challenged the notice on the ground that the responded must state basis material seized must be furnished along with the notice for enabling for filing correct notice in pursuance of notice u/s 153A of the Act. On the facts the notice was quashed on the ground that nothing prevented respondent from mentioning in the notice the basis for issuing the notice under section 153A so that petitioner could comply with the same as prescribed.