In notice, several details were asked from assessee which were to be produced within two or three days which was not complied within such short possible time during COVID-19 pandemic period. The Assessment was completed by making huge additions. On writ allowing the petition the Court held that it could not be reasonably expected that assessee would be able to collect all documents and produce before revenue within   2 to 3 days. The order was set aside with the direction to grant  some more opportunity produce those documents. Matter was remanded.