The order was passed without considering the objection of the assessee.. On writ allowing the petition the court held that though the asseessee  uploaded objection of the assessee to the notice under section 148A(b) was received by the Department on March 29, 2022 possibly due to the technical snag due to technical fault in the Department’s system, the assessee should not suffer unless it was the Department’s specific case with specific record that the objection of the assessee was uploaded beyond the time granted. The assessee had produced the record to show that the reply to the notice under section 148A(b) was uploaded in the official website of the Department on March 28, 2022 at 7:30 p.m. and the time to make such objection was till March 28, 2022 at 11:59 hours. Considering the facts and circumstances and the principles of natural justice the order passed under section 148A(d) was set aside and the matter was remanded back to the Assessing Officer to pass a fresh speaking order in accordance with law after giving an opportunity of hearing to the assessee. Matter remanded. (AY-2018-19)