Allowing the petition the Court held, that the assessee had the right to get adequate time under the Act to submit its reply. Though the assessee had filed an application for extension of time for filing his response immediately after receipt of notice, the Assessing Officer had neither rejected the assessee’s request nor directed the assessee to file a reply within the originally stipulated time. Since the order under section 148A(d) had been passed after receipt of the assessee’s e-mail, the Assessing Officer should have considered the assessee’s reply. By not considering the reply of the assessee the mandate of section 148A(c) had been violated since it casts a duty on the Assessing Officer, by using the expression “shall”, to consider the reply of the assessee in response to the notice under section 148A(b) before making an order under section 148A(d). Consequently, the order passed under section 148A(d) and the notice issued under section 148 were set aside.  The Assessing Officer was directed  to consider the submission filed by the assessee and pass a reasoned order in accordance with law. (AY.2018-19)