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    <description>The Court allowed the Writ Petition, setting aside the Assessment Order and remitting the matter back to the 1st respondent for fresh consideration. The 1st respondent was directed to review the documentary evidence filed by the petitioner, provide a personal hearing, and pass a reasoned order in accordance with the law. The Court emphasized the importance of due consideration of all relevant materials and proper communication of the decision to the petitioner.</description>
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      <description>The Court allowed the Writ Petition, setting aside the Assessment Order and remitting the matter back to the 1st respondent for fresh consideration. The 1st respondent was directed to review the documentary evidence filed by the petitioner, provide a personal hearing, and pass a reasoned order in accordance with the law. The Court emphasized the importance of due consideration of all relevant materials and proper communication of the decision to the petitioner.</description>
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