A notice dated March 4, 2021 was issued according to which the assessee was required to file a reply on or before the end of the day on March 15, 2021 by 11.59 p.m. But an order was passed at 4.22 p.m. on March 15, 2021. On a writ petition contending that he had sent a reply before the deadline. On writ allowing the petition the Court held that there was manifest violation of the principles of natural justice in passing the order before the time prescribed for filing the reply by the assessee and considering such reply. The order had been passed with a pre-set mind. The order was quashed and the matter was remitted to the ITO for passing a speaking order after considering the assessee’s reply. (AY. 2018-19)