Where Assessing Officer issued a reopening notice under section 148 on ground that there was a difference between guideline value and sale consideration of property purchased by assessee, since there was no reference to difference between guideline value and sale consideration and call for an explanation in show cause notice issued upon assessee under section 148A(b), impugned order under section 148A(d) and reopening notice under section 148 were to be quashed – Annam Rajasekher Bindu v. Income Tax Officer, Non Corporate Ward-17(6) – [2024] 158 taxmann.com 406 (Madras)