Assessing Officer on basis of information reflected in Insight Portal noted that assessee had made huge cash deposit in his bank account during demonetisation period. He issued a reopening notice upon assessee and passed reassessment order and added amount of cash deposit to income of assessee under section 68. He also initiated penalty proceedings under section 271AAC of the Act. Assessee filed an writ petition alleging that his reply to notice issued under section 142(1) was not considered and also contended that he was not given personal hearing. Dismissing the petition the Court held that the assessment order disclosed that all replies given by assessee were considered. He was also provided VC link and password for personal hearing. Writ petition is dismissed, leaving it open to assessee to take recourse to any other remedy available to him under law.(AY. 2017-18) (SJ)