Granting less than 24 hours to reply to show-cause notice is a flaw in decision making process; asse

IT : Justice must not only be done but appear to be done. Allowing assesses less than 24 hours to respond to show cause notice calling upon assessee to show cause as to why claim for deduction under section 80-IA shouldn't be disallowed particularly when there is no fear of the assessment getting time barred in the near future is a flaw in the decision making process and therefore amenable to judicial review. In such circumstances, it is incumbent upon the notice issuing authority to grant reaso