On Writ filed, the High Court held that Assessee is permitted to make suitable reply to the impugned show-cause notice and respondent shall pass orders without being influenced by any of the observation(s) made or finding(s) rendered by the Single Judge, on its own merits and in accordance with law.  (WP.  No.  2081 of 2019 dt.  05-07-2019) (AY.  2014-15)