Prior to passing draft order under section 144C a show cause notice was issued to assessee on 25-9-2021 asking to submit their response before 27-9-2021. However, 25-9-2021 being Saturday and 26-9-2021 being Sunday assessee noticed said SCN only on 27-9-2021 and sent their reply on 28-9-2021. However impugned order under section 144C was passed on 28-9-2021 on basis that no reply was given by assessee. On writ the court held that  since response submitted by assessee on 28-9-2021 had not been taken into account by revenue before making impugned draft order, said order was to be set aside and revenue was to be directed to proceed further from said show cause notice stage and complete assessment considering response of assessee.  (AY 2018-19) (SJ)