Appeal was filed against the order of single judge order dt. 10 -5 -2022 ( WPO  No. 2065 of 2022,  dismissing the writ petitionNotice under section 148 was issued based on the search conducted upon Wadhwa group. Assessee had filed elaborate objection in reply to said notice along with a specific request seeking relevant details and documents related to escapement of income.  However, Assessing Officer disposed off  objections on ground that there was no legal requirement to share entire material collected during course of search in case of  Wadhwa group at stage of reopening.  Thereafter, assessment proceedings were concluded. On writ allowing the petition the Court held that  the Assessing Officer had reopened and concluded reopening proceedings solely on basis of information obtained from Jt. Commissioner which admittedly was a third party information collected in case of  Wadhwa-group.  This information was not disclosed to assessee. Further, assessee was also not given opportunity of cross-examination of concerned person who was stated by Assessing Officer to have given a statement against assessee. Non-furnishing of relevant information to assessee would render reopening proceedings in violation of principles of natural justice and, thus, same was quashed and matter was  remanded back to Assessing Officer to take a fresh decision after furnishing all details and documents sought for by assessee..(APOT/89/ 2022 IA  No. GA/ 1/ 2022 dt .7 -6 -2022)