Allowing the petition the Court held that completing the assessment before the time granted to respond to the notice was not sustainable and was in violation of principles of natural justice. Having granted a final opportunity and fixing a time limit, the time limit should commence to run from the date of the receipt of the notice by the assessee and the time granted should be computed from September 11, 2021 and thus expired on September 17, 2021. The assessment order dated September 8, 2021 and the consequent demand notice under section 156 and the notice for initiating penalty proceedings were quashed. The matter was remanded to the respondents for granting fresh opportunity to the assessee for filing reply or objection to the draft assessment order-cum-notice and thereafter take a decision. Matter remanded.