Assessing Office issued notice under section 148A(b), dated 15-3-2022 seeking detailed information regarding purchases made from two parties. Notice was served through e-mail on 16-3-2022.Both 17-3-2022 and 18-3-2022 were holidays, hence, it filed an interim reply on 17-3-2022 with whatever records, which were there in his possession. The Assessing Officer passed the order under section. 148A(d), without discussing the reply filed by the assessee.   However, order under section 148A(b) was passed without any discussion on reply filed by assessee. On writ allowing the petition  the court held that there had been violation of principles of natural justice hence the order  was  set aside and  the matter was restored to file of Assessing Officer at stage of show-cause notice.