Department issued a show cause notice  along with draft assessment order raising demand under section 156 of the Act . In response to show  cause notice reply was filed by  the assessee . Final assessment order was passed without considering the reply of the assessee.   On writ the Court quashed the assessment order and the demand notice  on the ground that the Assessing Officer has not considered the reply filed by the assessee. In the affidavit the Assessing officer stated that no reply was filed . The Court observed that   print out of e-proceedings response acknowledgement from department showed that reply to show cause notice had been submitted by assessee. The made observation that  the  Officers not truthful in filing affidavit.  Directed  that this order  be placed before the Commissioner of Income -tax (Judicial ) and also be circulated to all Commissioner (Judicial ) in the Country  so that they are made aware of the Fact that it would be in the interest of department to be truthful and accept their mistake in the interest of department to be truthful  and accept their mistakes instead of filing of such affidavits as it has been done in the present case .      

Department issued a show cause notice  along with draft assessment order raising demand under section 156 of the Act . In response to show  cause notice reply was filed by  the assessee . Final assessment order was passed without considering the reply of the assessee.   On writ the Court quashed the assessment order and the demand notice  on the ground that the Assessing Officer has not considered the reply filed by the assessee. In the affidavit the Assessing officer stated that no reply was filed . The Court observed that   print out of e-proceedings response acknowledgement from department showed that reply to show cause notice had been submitted by assessee. The made observation that  the  Officers not truthful in filing affidavit.  Directed  that this order  be placed before the Commissioner of Income -tax (Judicial ) and also be circulated to all Commissioner (Judicial ) in the Country  so that they are made aware of the Fact that it would be in the interest of department to be truthful and accept their mistake in the interest of department to be truthful  and accept their mistakes instead of filing of such affidavits as it has been done in the present case .