Allowing the petition the Court held that in the first notice issued proposing a variation in income of the assessee only three days’ time was granted to the assessee to reply. No assessment order was passed on the date fixed, i. e., March 15, 2024. The Assessing Officer had considered the adjournment application filed by the assessee on March 16, 2024 and had fixed another date for the very next day, i. e., March 17, 2024 which was a Sunday. Therefore, it was obligatory for the Assessing Officer to have fixed another date before passing the final order under section 143(3) read with section 144B for the assessment year 2022-23. Where the principles of natural justice had been violated, such an order was unsustainable and therefore, set aside. The assessee could treat the order as final show-cause notice and submit his reply. If the Assessing Officer did not accept the written explanation he would afford an opportunity of personal hearing to the assessee and then proceed in accordance with law.  (AY.2022-23)