Assessee is  engaged in business of trading. During relevant assessment year, assessee incurred loss on account of trading in fabrics. During scrutiny, Assessing Officer disallowed said loss  Consequently, an appeal was filed before Commissioner (Appeals) The Assessing Officer issued notice under section 148A(b) after observing information uploaded in INSIGHT and flagged by high risk transaction, wherein it was found that assessee had entered into fictitious transactions of bogus purchases. On writ it was contended that the alleged information was missing  in the Portal. Allowing the petition the Court held that there had been breach of principle of natural justice accordingly  the  order passed under section 148A(d) was quashed and directed the authorities to furnish the information within seven days of the receipt of the order of the High Court   (AY. 2018-19)