On writ the Court held that though the assessee had filed short adjournment vide application dated February 14, 2024 up to February 23, 2024 and on February 23, 2024 it had filed a detailed reply which was not considered by the Assessing Officer. Once the assessee had tendered the reply to the notice on February 23, 2024, it was incumbent upon the Assessing Officer to consider such reply and thereafter pass the assessment order dealing with the objections raised by the assessee with regard to additions proposed in the notice, otherwise issuance of notice prior to passing the assessment along with the draft assessment order would be a futile exercise contrary to the provisions of section 144B. Consequently, the assessment order and the demand notice under section 156 were quashed, directing a de novo assessment by the Assessing Officer, with due consideration of the assessee’s reply and provision for a hearing, if requested by the assessee.