Assessee, did not file return as his income was below exemption limit. Revenue issued a notice under section 148A(b) to reassess their income.  Assessee on account of an inactive e-mail id, couldn’t respond to said notice which led to passing of an ex parte assessment order and demand. On writ the Court held that   since assessee was under a bona fide impression that his income was below exemption limit and was mistakenly advised that there was no requirement to file return and his failure to respond to notice under section 148A(b) was due to unavoidable circumstances, it could be said that impugned notice, order etc., were violative of principle of natural justice and deserved to be quashed. The matter is remitted back to the  Assessing Officer  for reconsideration afresh in accordance with law. (AY. 2018-19)(SJ)