The assessee is served with a notice under s. 133(6)  and reply is  filed, the reply was ignored stating that the same has not been filed. On writ the Court held that  where the information may not have been received in the electronic mechanism system which is also prone to errors, once it has come on record that reply had actually been filed, it would be wholly unjustified to allow the Revenue to make the assessee face the cumbersome proceedings under s. 148. Having proceeded on a presumption that reply not having been filed and the amount having escaped from income-tax assessed, the Court is satisfied that the said amount was already recorded and included in the ITR for the asst. yr. 2020-21 and the same was duly processed by the AO and it was offered for tax as part of business turnover. The impugned notice under s. 148 in the present case has been thus issued without application of mind and stands vitiated on that count. The proceedings initiated, therefore, are not sustainable in law. (AY. 2020-21)