The assessment order was passed without considering the reply of the assessee. In the affidavit in reply the revenue stated that no reply was received before completion of the assessment proceedings.   High Court observed that the time allotted in the show cause notice was up to 23.59 on April, 12 2021 whereas the assessee filed the response on that date at 8.20 am. The Assessment was signed at 2.53 pm, but the affidavit by the official mentioned the time as 3.17 pm. The court observed that the affidavit did not reflect the true facts and had been prepared in a very lackadaisical manner without confirming the veracity of the statement being on oath. The Court observed that the assessment order was passed even before the response time had expired and without checking whether any reply has been filed. The Court quashed and set aside the order. The Court also order for payment of Cost of Rs.10,000 which is to be paid to the PM Cares fund. The Court also issued show cause notice why perjury proceedings should not be initiated for making incorrect statements on oath, particularly without verifying the documents of the Department annexed to the petition. (WP No. 1286 of 2021 dt. 17-9-2021)