Assessee’s case was selected for reassessment under section 147-In continuation with assessment proceedings, Faceless Assessment Unit instructed assessee to upload certain evidences granting him barely one day and assessment was completed. On writ the Court held that  since show cause notice was issued on 7-3-2025 fixing due date of submission of reply on 9-3-2025, same was contrary to Standard Operating Procedure which stipulates response time of seven days.  Therefore, there had been flagrant violation of principles of natural justice. Since inadequate time was granted to assessee to furnish voluminous documents, assessment order was to be set aside and matter was to be remitted for fresh adjudication.(AY. 2020-21)