The assessment order was passed on the ground that the assessee does not respond to notice and draft assessment order. On Writ allowing the petition the Court held that respondent No. 3 had erred in stating that the assessee did not even respond to the show-cause notice. A print-out of the e-proceedings response acknowledgment from the Department was annexed which confirmed that the reply to the notice had been submitted on April 27, 2021. Therefore, it was obvious that respondent No. 3 had not considered the reply filed by the assessee before passing the assessment order. The assessment order dated April 29, 2021 and the consequent demand notice issued under section 156 were quashed and set aside. Court also observed that Officers are not truthful in filing their affidavit and  Directed to circulate copy of this order to Commissioner of income-tax (Judicial) Mumbai and also to all Commissioner (Judicial) in the Country  and held that the Department to be truthful and accept their mistakes instead of filing false affidavit.