Allowing the petition the Court held that  when the assessee had sought for a further four days’ time to respond to the notice citing the reason to gather necessary materials from different sources, the Assessing Officer was bound to give a response, intimating either the rejection or its acceptance of request for time. Such a response was part of the basic requirement of the principles of natural justice. When there was a lack of response, it was only probable that the assessee would have expected his request for adjournment had been accepted. Therefore, the Assessing Officer ought not to have passed the assessment order based on the draft assessment order. There was violation of principles of natural justice and hence the assessment order was set aside. The respondents were directed to consider the objections, if any, of the assessee in response to the show-cause notice within thirty days and accordingly pass appropriate orders. (AY.2018-19)