Petitioner filed her return of income in response to notice issued under section 148.  Assessing Officer issued a show cause notice-cum-draft assessment order to assessee under section 144 and proposed to make a best judgment assessment under section 144.  Assessee sought adjournment of 15 days to reply to notices issued under section 142(1) on ground of then prevalent Covid-19 pandemic. Assessing Officer did not consider assessee’s letter seeking adjournment of 15 days to reply to notices and proceeded to issue draft assessment order giving assessee only 3 days’ time to file a reply to such show cause notice cum draft assessment order.On writ the court held that since SOP, as issued under provisions of section 144B(6)(xi), clearly provides a response time of seven days from issuance of Show Cause Notice to assessee to submit his reply, Assessing Officer acted contrary to SOP under section 144B by giving assessee only three days’ time to respond to show cause notice, which had resulted in breach of principles of natural justice order is quashed and set aside. The Assessing Officer sought to reopen the assessment on the ground that the assessee had taken huge financial transactions. The Court held that since there was no fresh tangible material on record to justify reopening of reassessment order passed against assessee after period of four years was unjustified and set aside.  (AY. 2014-15)