Court held that  the facts revealed that either the Assessing Officer did not receive the reply filed by the assessee to the show-cause notice under section 148A(b) after receiving legible copies of documents from the Department nor did the assessee successfully upload his reply on the website of the Department. The Assessing Officer was directed to consider the reply of the assessee submitted to the show-cause notice after receiving legible copies and on consideration if it was found that the reply was satisfactory, the Assessing Officer was directed to drop the proceedings under section 148A and recall the order under section 148A(d). If the reply to the notice under section 148A(b) was not found satisfactory, the Assessing Officer could proceed under section 148 of the amended Act. (AY.2014-15)