Assessing Officer on perusal of information received from Investigation Wing noted that assessee sold property in relevant assessment year, however, assessee did not declare any capital gain on said sale in return filed by assessee  Notice  under section 148A(b) and later passed order under section 148A(d) holding that income had escaped assessment. On writ the Court held that  description of property was different in notice issued under section 148A(b) and in order passed under section 148A(d) furthermore sale consideration and circle rate in both documents were different. Since Assessing Officer incorporated incorrect information and failed to admit that he had committed a mistake while issuing notice under section 148A(b) even at time of passing order under section 148A(d), show cause notice issued under section 148A(b) as well as order passed under section 148A(d) and notice issued under section 148 are   set aside (AY. 2017-18)