Assessing Officer issued show cause notice under section 142(1) with less than one full working day time to respond to notice.  Assessee managed to provide partial response to notice and sought for two weeks’ time to send other documents. The Assessing Officer passed order u/s 144 read with section 147 of the Act. On writ allowing the petition the Court held that the reasonable time was not given to assessee to respond to show cause notice and that tantamount to infraction of principle of natural justice and, therefore, matter was to be remanded back to Assessing Officer for de novo assessment from show cause notice stage. (AY. 2016-17)