The Assessing officer passed the order u/s 144 of the Act. The assessee filed writ petition. Allowing the petition the court held that the corresponding notice dates did not tally with the hearing dates. The dates of service of notice as mentioned in the order were January 22, 2021, February 23, 2021 and September 14, 2021. If the notices had been served, the dates of hearing which would have been indicated, should have been subsequent to February 1, 2021. No hearing had taken place after February 1, 2021 and yet notices were supposed to have been served on the assessee on at least two dates after the last hearing date. The assessee was not given an effective opportunity of hearing before the assessment order was passed. Therefore, the assessment order and the consequential penalty notices issued under sections 271(1)(c) and 273(1)(b) were set aside and the matter was remanded to the Assessing Officer. (AY. 2015-16)