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    <description>The High Court set aside the assessment order and notices due to the lack of a personal hearing before framing the assessment order, deeming it a procedural irregularity. The Assessing Officer was directed to conduct a fresh assessment after granting a personal hearing to the petitioner&#039;s authorized representative. The petitioner was given two weeks to submit written submissions regarding the transaction. The writ petition was disposed of with these directions, ensuring fairness and procedural compliance in the assessment process.</description>
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      <description>The High Court set aside the assessment order and notices due to the lack of a personal hearing before framing the assessment order, deeming it a procedural irregularity. The Assessing Officer was directed to conduct a fresh assessment after granting a personal hearing to the petitioner&#039;s authorized representative. The petitioner was given two weeks to submit written submissions regarding the transaction. The writ petition was disposed of with these directions, ensuring fairness and procedural compliance in the assessment process.</description>
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