Assessing Officer issued a show cause notice under section 274 read with section 271(1)(c) was issued, requesting assessee to appear within 24 hours. As the assessee could not reply the  Assessing Officer passed the penalty order. On writ allowing the petition the Court held that  it was practicably impossible to appear in person within 24 hours, assessee sent a letter addressed to revenue pointing out such practical difficulty. On facts, since show-cause notice issued gave less than 24 hours to assessee to appear, such shorter period of less than 24 hours could be termed as a pure and simple breach of principle of natural justice. Accordingly the order was quashed. Assessing Officer was directed  to give an opportunity to the assessee before passing the penalty order. AY. 2010-11)