Notice u/s 148A(b) - ITR and GST Data did not reconcile

The show cause notice primarily states that “it is seen that the Assessee has made purchases from certain non-filers”. However no details or any information of these entities was provided to the Assessee. It is not understood as to how the Assessee was to know which of the entities it dealt with were filers or non-filers. BEST BUILDWELL PRIVATE LIMITED Vs. INCOME TAX OFFICER , 01/08/2022 , (Delhi High Court) (Favour of Assessee)