Assessing Officer issued   a notice under section 271(1)(c) on 28-11-2022 at 2:40 PM asking to appear in person or through authorised representative on 29-11-2022.Assessee sought adjournment on plea that it was not possible to appear in person within less than 24 hours.  Assessing Officer without paying any head to assessee’s request passed penalty order on 30-11-2022. Since penalty notice provided less than 24 hours to assessee to appear in person or through authorized representative, this shorter period could be termed as a pure and simple breach of principles of natural justice. Assessing Officer was to be directed to give an opportunity of hearing to assessee from stage where it was left. Matter remanded.  (AY. 2010-11)