"Where assessee was issued a notice under section 148A(b) alleging that assessee had taken bogus accommodation entries from entities controlled by 'H', since information furnished to assessee and impugned order did not specify in which bank account or account number, alleged amount had been received by assessee, order passed under section 148A(d) as well as notice issued under section 148 was to be set aside and matter was to be remanded to Assessing Officer for fresh determination"

यह एक कानूनी मामले का सारांश है जो दिल्ली उच्च न्यायालय से संबंधित है। इस मामले में, असेसी (जिसे आयकर के लिए मूल्यांकन किया जा रहा था) को अनुचित आवास सुविधा देने का आरोप लगाया गया था, जो 'H' द्वारा नियंत्रित इकाइयों से बोगस सुविधा एंट्रीज का लेन-देन किया है। 

हालांकि, असेसी को दी गई जानकारी और जारी आदेश में स्पष्ट नहीं था कि उन्होंने कौन से बैंक खाते या खाते संख्या में यह आरोपित राशि प्राप्त की थी। इसके परिणामस्वरूप, धारा 148A(d) के तहत जारी आदेश और धारा 148 के तहत जारी नोटिस को सेट असाइड कर दिया गया था, और मामला फिर से मूल्यांकन अधिकारी के पास भेज दिया गया था। 

यह मामला दिल्ली उच्च न्यायालय द्वारा 7 अक्टूबर 2022 को सुना गया था और मामले का नाम Boutique International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle 4(2), Delhi था। इसका मामला संबंधित विवरण या इससे जुड़ी व्यापक प्रभाव क्या हो सकते हैं, यह स्पष्ट नहीं है।

This appears to be a summary of a legal case from the High Court of Delhi, with the case name being Boutique International (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle 4(2), Delhi. In this case, the assessee (the party being assessed for income tax) was issued a notice under section 148A(b) alleging that they had taken bogus accommodation entries from entities controlled by 'H'. 

However, the information provided to the assessee and the order issued did not specify in which bank account or account number the alleged amount had been received by the assessee. As a result, the order passed under section 148A(d) as well as the notice issued under section 148 were set aside, and the matter was remanded to the Assessing Officer for fresh determination. 

The case was heard on 7th October 2022 by the High Court of Delhi, and the reference numbers for the case were W.P. (C) NO. 13616 OF 2022 CM APPL. 41494 Er 41495 OF. It is not clear what the specific details of the case were or what the broader implications may be.