The petitioner challenged the order passed under section 143(3) read with section 144B of the Act on the ground of principle of natural justice . Revenue contended that the Petitioner was served with the show cause notice dated 14 December 2022 but digitally signed on 15 December 2022 at 12:55 p.m. The Petitioner applied for some time, and the Petitioner was granted the same. The Petitioner filed a reply to this show cause notice on 20 December 2022. Significantly, in this reply, which is fairly detailed, there is no grievance about inadequate notice or consequent prejudice. The Petitioner has raised all points in its defence, and there was no complaint about any serious prejudice on account of the alleged short notice. Dismissing the petition the court held that since the Assessing Officer may not have required any further clarification, no video conferencing opportunity was granted to the Petitioner. Again, based on this material, court  cannot hold that this is a case of patent violation of natural justice based on which the rule of exhaustion of alternate remedies ought to be bypassed.   Court  relied on  Oberoi Constructions Limited v. UOI (2024) 169 taxman.com 413  (Bom)(HC) ( WP L.No. 33260 of 2023 dt .11-11-2024  ) Writ petition is dismissed .  (AY. 2021 -22 ) (WP No. 1147 /2023 dt .23-1 -2025 )