Assessee is  a Cooperative Bank which had paid interest to its depositors. While paying interest to depositors, assessee had not deducted tax stating that amount of interest varied between Rs. 25,000 to Rs. 62,000 in case of those citizens who were below age of 60 years and who had produced Form No. 15G. Assessee failed to respond to show cause notices. The Assessing Officer passed the order stating that  a reading of representations/replies  indicated that assessee had not fully collated information that was required to be furnished prior to show cause notices, although it had furnished few details earlier by e-mail. On writ the Court held that  the Assessing Officer  ought to have been examined by Assessing Officer while passing impugned assessment orders. Considering  the facts  no useful purpose would be served by directing assessee to file a statutory appeal under section 251 before Appellate Commissioner, although Appellate Commissioner could call for a remand report. Order is set aside  and matter remanded to the Assessing Officer to pass a fresh order on merits.  (AY. 2016-17 to 2020-21)