Notice under section 142(1) was issued to assessee on 27-3-2022 giving one day time to assessee to give his response Assessee had requested an adjournment to authorities and sought for seven days time to provide necessary particulars. Thereafter, on 31-3-2022 show cause notice was issued giving one hour time to assessee to respond and on same day and as assessee did not file any objections assessment order had been passed. On writ allowing the assessment order was  set aside and matter was to be remanded back to revenue to consider assessee’s request of affording a reasonable opportunity of hearing. (SJ)