Allowing the petition the Court held that the Assessing Officer had committed flagrant breach of the principles of natural justice by not issuing a show-cause notice indicating the reasons for the proposed addition or disallowance along with the necessary evidence forming the basis thereof and, therefore, the assessment order had to be quashed and set aside. Circular No. 27 of 2019 ([2019] 417 ITR (St.) 68). (AY.2021-22)