Where the Assessing Officer issued a show-cause notice on 13.09.2022 requiring the assessee to respond by 15.09.2022, the High Court held that the time provided was inadequate and illusory. It ruled that this amounted to a violation of the principles of natural justice. Consequently, the assessment order passed on 18.09.2022 under section 143(3) read with section 144B was set aside. The matter was remanded to the Assessing Officer with a direction to pass a fresh order after affording the assessee a proper opportunity of being heard. (AY. 2020-21)