Revenue issued a notice under section 148 and same was uploaded in ITBA Portal. Subsequently, an assessment order under section 147 read with sections 144 and 144B was passed. On writ the assessee contended that since notice was posted only in web portal, which were retrieved by him belatedly due to demise of his father, there was no visible opportunity given to him to respond to same and thus, subsequent assessment order passed by revenue raising a huge demand was ex parte and did not reflect actual taxable income. High Court set aside the matter and remanded.  (AY. 2016-17)