Dismissing the petition the Court held that though the last notice issued was on March 12, 2021, requiring it to reply on March 14, 2021, which stricto sensu might not be a reasonable or sufficient period to submit a reply, it could not be viewed in isolation or dehors the past conduct of the assessee. Considering the repeated failure of the assessee to respond to any of the six prior notices issued, the assessee could not claim the benefit of violation of principles of natural justice. Court also observed that  Article 226 of the Constitution of India is not meant to short circuit or circumvent statutory procedures. It is only when the statutory remedies are entirely ill-suited to meet the demands of extraordinary situations that the court should interfere under article 226, especially in matters of taxation. The court would refrain from interfering where alternative and efficacious statutory remedies are available to the assessee under the Income-tax Act, 1961.Violation of principles of natural justice has to be viewed with reference to the facts of each case. A person who has not responded to any of the notices issued in the past cannot, without anything more, turn around and complain that in the last notice issued he was not granted reasonable time to respond, especially when such a request for time is not even sought as a reply to the last notice. Directed to pursue the alternative remedy. (AY.2018-19)