Assessing Officer issued on 17-3-2022 a show-cause notice upon assessee asking for an explanation on draft assessment order forwarded to assessee under section 144C. Assessee gave his reply on 19-3-2022. Thereafter, again Assessing Officer made a correspondence vide notice under section 142(1) calling upon assessee to furnish accounts on or before 23-3-2022 and documents specified in annexure to notice.  Assessee gave his reply on same day and another response on 30-3-2022. However, before same could be appreciated by Assessing Officer,  assessment order was passed on 30-3-2022. On writ the Court held that  since for assessment year 2014-15, show-cause notice was issued on 17-3-2022 and time limit for response was up till 20-3-2022, this duration was too short a period, particularly, when explanation and details had been sought of an assessment year about seven to eight years old, and therefore, proceedings drawn by Assessing Officer seemed to be in a hasty manner without a reasonable opportunity being given to assessee. therefore,  assessment order is   set aside and matter is  t remanded back for fresh consideration. (AY. 2014-15)