Petitioner did not file return of income for relevant year. Pursuant to notice under section 148, proceedings were initiated against assessee. Assessee submitted that she sold a property during financial year 2017-18 and invested sale proceeds in fixed deposits and earned interest thereon and along with such reply, assessee attached several documents. Being dissatisfied with such reply as regards above mentioned interest income, show cause notice was issued. Assessee failed to reply thereto and impugned assessment order was passed thereafter. On writ the Court held that  since Assessing Officer took note of sale deed but income tax challan and TDS were not taken into consideration and assessee had not replied to show cause notice, matter is  remanded back to Assessing Officer by imposing cost of Rs 15000 on assessee.  (AY. 2019-20)(SJ)