Allowing the petition the Court held that since the assessee did not submit its reply along with documents in response to the initial notice under section 148A(b) and in view of the specific contention of the assessee that if one more opportunity was granted, it would submit reply along with documents, the order passed under section 148A(d), the notice issued under section 148, the subsequent order under section 147 read with section 144 and the notices of penalty issued under sections 271AAC(1) and 272A(1)(d) were set aside. The matter was remitted to the Assessing Officer for reconsideration from the stage of submitting of reply by the assessee to the notice under section 148A(b) and thereafter, proceeding in accordance with law. (AY. 2018-19)