A notice under section 153C was issued calling upon assessee to submit return in accordance with section 140 within one day. On very next day notice under section 142(1) had been issued calling upon assessee to respond within two days.  Assessee, notwithstanding short time, responded by way of a trail mail, however order under section 153C had been made by saying that assessee had not responded to section 142(1) notice  of the Act. On writ allowing the petition the Court held that section 142(1) notice and response to same is so integral a part of assessment that it cannot be given a go-by and violation of same certainly qualifies as violation of principle of natural justice. Further since impugned orders proceeded with assessment saying that assessee had not responded though assessee had responded notwithstanding short time given for responding, there was violation of principle of natural justice and, therefore the  order was  set aside. (AY. 2017-18, 2018-19, 2019-20)