The case of the assessee selected for scrutiny assessment stating “Compliance with TDS provision on payment outside India .”  The Assessing Officer issued various notices calling for information . The assessee duly replied to all the notices . Thereafter the Assessing Officer straight   away   passed the assessment order without giving any show cause notice /and /or draft assessment order . More over , in the assessment order various new issues were raised by the Assessing Officer . On writ following the ratio in   Whirpool Corporation v. Registrar Trade Marks Mumbai (1998) (8) SCC 1 ,  wherein it was held that the alternative remedy cannot be a bar to maintain writ wherein principle of natural justice is in challenge . High Court issued the notice and stayed the operation of the order .  (AY. 2018 -19 ) (WPNo. 6047 / 2021 dt 27 -5 -2021 )