Writ petition was filed on the ground that no opportunity was given to respond to the show-cause notice and draft assessment as legal heir of the deceased-assessee.  Allowing the petition the Court held that the order was  passed in violation of principles of natural justice inasmuch as the legal heir of the deceased assessee did not have a reasonable opportunity to file a reply to the show-cause notice and draft assessment order since the portal of the National E-assessment Centre was not working until the last date given for filing the reply to the show-cause notice and draft assessment order. Consequently, the final assessment order passed was set aside. Matter was remanded.(AY.2018-19)