The grievance of the petitioner before this Court is that though, a show cause notice was issued by the Assessing Officer in respect of the first issue namely the cash deposit in the Current Account during the demonetization period, no show cause notice was issued in respect of the other issue viz., an addition on account of business income. Therefore, it is contended that the Assessing Officer is not justified in passing the order of assessment in respect of the other issue as well, without issuing any notice to the petitioner.