Held that the Assessing Officer had specifically stated that during the course of assessment proceedings the assessee had submitted various details as called for and that those details were examined and that the data had been verified from the details submitted by the assessee. Therefore, the Assessing Officer was certainly satisfied with all the details provided by the assessee. In the reply to the notice issued under section 148A(b) also, the assessee had given details of the consideration paid for the property and the source of funds. Therefore, the Assessing Officer’s stating in his order under section 148A(d) that the assessee did not provide the details or explain the source was incorrect. Accordingly, the initial notice under section 148A(b), the subsequent order under section 148A(d) and the consequential notice under section 148 were quashed and set aside.(AY.2016-17)