Assessing Officer issued a notice under section 148A(b) alleging that information suggested that income chargeable to tax for relevant year had escaped assessment in hands of assessee.  Notice contained brief details of information collected/received by Assessing Officer that assessee was a beneficiary of accommodation entries amounting to Rs. 27.50 lakhs from one Kusum Multitrade Pvt Ltd  and assessee was called upon to show cause as to why income arising out of above transactions should not be treated as income which had escaped assessment in hands of assessee and, consequentially, why a notice under section 148 should not be issued.  Reply by assessee was rejected by Assessing Officer by an order passed under section 148A(d) on ground that assessee failed to submit E-way bills, weigh bridge slips, delivery challans, lorry receipts, toll booth slips, etc.. On writ allowing the petition the Court held that  since assessee had submitted copy of financial statement, ledger details, ledger account details of GST sales in respect of tax invoices of all parties and copy of bank statement of HDFC Bank through which ‘KMPL’ had made payment, order passed under section 148A(d) is   quashed and set aside and matter was to be remanded for de novo consideration. (AY. 2019-20)