On writ the assessee challenged the assessment order on the ground that no adequate opportunity was given to respond the notice. Allowing the petition the Court held that  just 24 hours’ time was given for the assessee to respond to the show-cause notice-cum-draft assessment order. Since the time given for res-ponding to the show-cause notice-cum draft assessment order was very short and more particularly, when the notice was sent in the night, which could not have been noticed by the assessee, in the facts and circumstances of the case, the assessment orders had to be quashed. Matter remanded to the Assessing Officer. (AY.2013-14)