Assessee, an agriculturist, did not file a return of income. Assessing Officer issued a notice under section 148A(b) for reopening assessment on the ground that assessee had deposited a certain amount of cash in a bank which had remained unexplained. He passed an order under section 148A(d) and also issued a notice under section 148. Subsequently, the Assessing Officer issued a show-cause notice as per section 144B proposing addition. The assessee filed a reply to the show-cause notice. However, the Assessing Officer, without considering the reply, passed an assessment order making an addition. On writ, the Court held that the assessee had already filed a reply to the show-cause notice-Whether non-consideration of reply to the show-cause notice by the Assessing Officer had resulted in breach of principles of natural justice. The order of the Assessing Officer was set aside and directed to pass a fresh order.  (AY. 2018-19)