Allowing the petition the Court held that  a request for grant of extension of time to file a reply to the notice under section 148A(b) should have been considered by the Assessing Officer by granting a reasonable extension.. The Assessing Officer himself had issued the notice under section 148A(b) to the assessee through e-mail and therefore the submission that if a reply or request was sent to the Assessing Officer on his official e-mail address he was not obliged to consider such e-mail could not be accepted. The order under section 148A(d) and the notice issued under section 148 both dated March 31, 2022 were quashed. The matter was remanded to the Assessing Officer for fresh consideration. (AY.2015-16)