Commissioner passed the revision order under section 263 of the Act. invoked provision of section 263 and passed a revisionary order.  Assessee filed a writ petition challenging order passed under 263 on ground that said order was passed without affording him an opportunity of being heard.  Dismissing the petition the Court held that   after the revisionary order was passed, Assessing Officer had issued notices to assessee and assessee had participated in proceedings and subsequently an assessment order under section 143(3), read with sections 263 and 144B was passed. (AY. 2016-17)