On writ, the court held that the facts on record showed that the assessee did file a return of income in response to the notice issued under section 148 of the Income-tax Act, 1961 and had also furnished appropriate responses and material pursuant to the notices issued under section 142(1) by the Assessing Officer. After the case of the assessee was transferred to the Assessing Officer dealing with International Taxation, the information which was already sought for and submitted was called for yet again. An inadvertent error was committed by the assessee in reflecting that the return of income had been filed under the category under section 119(2)(b) instead of selecting the option under section 148. This could have been treated to be a return validly filed by invoking the provisions of section 292B of the Act, especially when the assessee claimed that the mistake was brought to the notice of the Assessing Officer at the appropriate stage. Consequently, the order of assessment dated April 29, 2022, the notice of demand issued under section 156 of the Act dated April 29, 2022 as also the notice dated April 29, 2022 initiating penalty proceedings under sections 271(1)(c) and 271F of the Act were not valid.(AY. 2015-16)