Allowing the petition the Court held that the order was passed without granting a personal hearing though the assessee had requested one and sub-section (2)(a) of section 127 required that such an order could be passed after giving the assessee a reasonable opportunity of being heard in the matter and after recording his reasons for doing so. Even though in the order the Commissioner (IT) had stated that the assessee was provided opportunity under section 127(1) , he had exercised his powers under section 127(2) which showed his non-application of mind. He had failed to deal with all the points raised by the assessee in his reply. Moreover, the notice itself was defective as it had been issued by the ITO (IT) and not by the Commissioner who exercised his power. In the intimation notice apart from stating you are connected to this group there were no other details as to how the assessee was connected to the searched party, Salagaocar group of companies   The word connected has a varied and a wide meaning. The Department ought to have mentioned in the notice as to how the assessee was connected to the searched party. The contention of the Department that the assessee should have been aware in view of the past events as to what the Department meant by connected with the  Salagaocar group of companies    could not be accepted. Notice was quashed . The Respondent was directed to retransfer  of files to the back to original Assessing Officer .  Referred Om Shri Jigar Association v .UOI ( 1994)) 209 ITR 608 ( Guj) ( HC)   ( AY.2018-19)