Allowing the petition the Court  held, that any technological glitch in the software in the web portal of the Department would prejudice the assessee seriously and nothing had been explained in relation to the specific contention of the assessee of non-service of notice under section 142(1). Such technical glitch did not permit the Assessing Officer to fulfil his statutory obligation of serving the notice to the assessee and prejudiced the rights of the parties. Accordingly  the order under section 147 read with section 144B and consequential notices of demand and penalty were quashed and set aside. The matter was relegated to the authority concerned from the stage of issuance of notice under section 142(1). (AY.2017-18)