Petitioner received a show cause notice wherein assessee was directed to submit details and produce documents mentioned therein. Petitioner had sought for two weeks’ time to furnish required details since documents/records sought for were voluminous in nature. Department had passed assessment orders without considering petitioner’s objections due to period of limitation. On writ the Court held that why department had not granted specific time despite petitioner’s specific request and, consequently, petitioner was not in a position to take further steps with regard to such decision taken, department had violated principles of natural justice. Accordingly  the  assessment orders  were quashed  and matters to be remanded back to department for fresh consideration. (AY. 2019-20,  2020-21)