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    <description>The court remanded the case back to the Assessing Officer for fresh assessment proceedings due to discrepancies in the process, particularly the unjustified delay in passing the assessment order. The court quashed the ex parte assessment order, directing the petitioner to appear before the Assessing Officer with relevant materials. The court also ordered the release of the petitioner&#039;s bank account from coercive measures until the assessment process is completed.</description>
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      <description>The court remanded the case back to the Assessing Officer for fresh assessment proceedings due to discrepancies in the process, particularly the unjustified delay in passing the assessment order. The court quashed the ex parte assessment order, directing the petitioner to appear before the Assessing Officer with relevant materials. The court also ordered the release of the petitioner&#039;s bank account from coercive measures until the assessment process is completed.</description>
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