Assessing Officer issued show-cause notice under section 148A on 17-3-2021 along with details of information on basis of which Assessing Officer believed that income chargeable to tax had escaped assessment. Notice mandated to file reply on or before 24-3-2022. Time was sought on behalf of assessee till 8-4-2022 through online portal. The Assessing Officer passed order under section 148A(d) on 30-3-2022 without granting time to assessee to file reply to notice under section 148A(b). Assessing Officer thereafter issued notice under section 148 on 31-3-2022 seeking reopening of assessment for assessment year 2018-19. On writ  notice issued under section 148 and order passed under section 148A(d) were quashed and set aside and matter is remanded back to Assessing Officer to grant an opportunity of hearing to assessee to file a reply as provided under section 148A(b) of the Act. (AY. 2018-19)