Assessee filed an application under section 119(2)(b) before the Principal Commissioner for condoning delay in filing revised return. Subsequently, the Assessing Officer issued a show cause notice dated 24-3-2022 under section 144B(1)(xvi) proposing variations to income, granting only three days to respond. Thereafter, the Assessing Officer passed assessment order on 18-9-2022.Assessee filed writ petition contending that the impugned assessment order was passed in breach of natural justice. Revenue contended that time for furnishing reply was curtailed to three days because at the time when show cause notice was issued, assessment proceedings were getting time barred. Court held that time to pass assessment order was extended up to 30-9-2022 and the Assessing Officer had adequate time to comply with SOP by giving seven days time to assessee. The assessment order had been passed clearly in breach of principles of natural justice that required interference under Article 226 of Constitution of India. Further, since assessment proceedings would take a completely different complexion if revised return was taken on record after condoning delay, Principal Commissioner was to be directed to decide application of assessee filed under section 119(2)(b) in a time-bound manner. Accordingly, the assessment order was quashed, and proceedings were to be remanded to the Assessing Officer to pass a fresh assessment order.