A notice-cum-draft assessment order was served upon the assessee proposing an addition of huge amount against return income.  Assessee failed to file its reply to said notice-cum-draft assessment order as portal of assessee was not working between 1-6-2021 and 17-6-2021 i.e. last date for filing reply to said notice-cum-draft assessment order. Assessing Officer passed a final assessment order copying such proposed additions to income of assessee without giving any reason. On writ the Court held that the assessment order passed by Assessing Officer was in violation of principal of natural justice inasmuch as assessee did not have a reasonable opportunity to file a reply to notice-cum-draft assessment order and, thus, same was to be set aside. (AY.  2018-19)