On writ the Court held that where a show cause notice was served on an email ID never furnished by the assessee, and the assessment was completed on the premise that no reply had been filed, such assessment order is vitiated for violation of the principles of natural justice. Accordingly, the assessment order was set aside, and the matter was remanded to the Assessing Officer to recommence the proceedings from the stage of issuance of a valid show cause notice. (AY. 2022-23)