ORDER:

(per Hon’ble Sri Justice Sujoy Paul)

Sri A.V.A.Siva Kartikeya, learned counsel, appears for the petitioner and Ms.Sunitha, learned counsel representing Ms.Sundari R.Pisupati, learned Senior Standing Counsel for Income Tax Department, appears for the respondents.

2. With the consent, finally heard.

3. This petition is filed under Article 226 of the Constitution of India assailing the Assessment Order dated 22.03.2024 mainly on the ground of violation of principles of natural justice.

4. Learned counsel for the petitioner submits that the show cause notice was issued to the petitioner on 07.03.2024 which was received by him on 08.03.2024. In the said show cause notice, it was directed to file the response on or before 11.03.2024. In between, 07.03.2024 to 11.03.2024, the three days i.e., 08.03.2024, 09.03.2024 and 10.03.2024 were holidays on account of Maha Shivarathri, Second Saturday and Sunday. Thus, the petitioner could not file reply and respondents acted with undue haste and passed impugned order on 22.03.2024. In all fairness, the respondents should have given adequate time to the petitioner to file effective reply to the show cause notice. The time so granted was too short