On writ allowing the petition the Court held that the Assessing Officer had committed fragrant breach of principle of natural justice by not issuing show-cause notice indicating reasons for proposed additions/disallowance along with necessary evidence forming basis of same, there was breach of principles of natural justice and thus order of assessment was to be quashed and matter was to be remanded back to stage of issuance of show cause notice by Assessing Officer to assessee so as to enable assessee to request for personal hearing. Matter remanded. (AY. 2021-22)