Allowing the petition the Court held that principle of natural justice must be followed though notice u/s. 143(2) is not mandatory. Accordingly the order quashed and set aside. The Court also observed that   that no explanation had been set forth in counter or at the time of hearing to explain why the assessment had been taken up for completion, at the very fag end of limitation and for this reason, the assessments could have been nullified, as a second innings was not to be granted to the Department, merely as a matter of rote. However, solely as a matter of prudence, the court set aside the assessments with a direction to the respondent to issue notices afresh, hear the petitioner and pass orders of assessments within a period of eight weeks with sufficient time being given to the assessee to put forth his submissions on the merits. (AY. 2012-13 to 2017-18)