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    <description>The court set aside the impugned order due to lack of opportunity of hearing and passing a single order for multiple assessment years. The respondent was directed to issue separate notices for each assessment year, provide the petitioner with a fair opportunity of hearing, and ensure compliance with the law. The writ petition was granted without costs, and the connected miscellaneous petition was closed.</description>
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      <description>The court set aside the impugned order due to lack of opportunity of hearing and passing a single order for multiple assessment years. The respondent was directed to issue separate notices for each assessment year, provide the petitioner with a fair opportunity of hearing, and ensure compliance with the law. The writ petition was granted without costs, and the connected miscellaneous petition was closed.</description>
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