Allowing the petition the court held that the assessment order had been passed inadvertently by choosing the wrong field in the Department software would not just be an over-simplification, but a wrong statement since the assessment had been styled consciously, as an order of regular assessment only. The section under which the assessment was made was stated to be section 143(3). The total income had been assessed and the order was accompanied by a computation sheet determining the demand payable by the assessee along with interest. Penalty proceedings had been initiated in terms of section 271(1)(c). It was clear that the Assessing Officer had consciously proceeded to pass an order of regular assessment, losing sight of the scheme of assessment in terms of section 144C, which he was statutorily mandated to follow and apply. The order was quashed. (AY.2016-17)