Court observed that under the standard operating procedure dated November 19, 2010, in case of a notice under section 142(1) of the Income-tax Act, 1961, a period of 15 days is normally to be given as a response time, which could be reduced to seven days in cases of subsequent notices. Allowing the petition the Court held that   notice under section 142(1) had been issued on March 10, 2022, with March 14, 2022 as the date for response, which was even below seven days as mandated. The limitation for conclusion of the proceedings admittedly did not arise. Accordingly, on the sole ground of violation of principles of natural justice, the notice had to be set aside. All other proceedings resulting in orders passed had to be treated as consequential orders and the same had also to be set aside. Matter is remanded to the stage of notice and the petitioner is permitted to file  his response.  (AY.2017-18)