Petitioner and other legal heirs of late A sold an immovable property by executing sale deed. Petitioner received sale consideration pertaining to his share in sale proceeds and deposited same in his bank account. In following assessment year, petitioner created fixed deposits for a sum of Rs. 60,04,090.Reassessment proceedings were initiated against petitioner. Petitioner did not reply to such notice.  Assessment order and impugned penalty order were issued. On writ the  petitioner submitted that she was diagnosed with Grade 2 Carcinoma of tongue and, in view thereof, was unable to reply to show cause notice or participate in proceedings culminating in impugned assessment and penalty orders. In view of submissions made by assessee, assessment order and penalty order is  set aside on condition that assessee would remit a sum towards income tax demand, as agreed to, and submit a reply to show cause notice. Matter remanded.  Petitioner is directed to  deposit Rs .2,00,000 lakhs towards income -tax demand (AY. 2015-16)