The Assessing Officer issued notice u/s 142(1) seeking for details.  Assessee requested for 15 days time for furnishing the required details. The adjournment was not considered and passed the order raising the demand. On writ the Court held that  since petitioner’s petition for adjournment had not been considered and no personal hearing was granted, it was a case of violation of principles of natural justice. Assessment order was set aside and matter was to be remitted back  to pass fresh assessment order. (AY. 2017-18)