Assessing Officer of assessee issued a show cause notice under section 148A(b) stating that income chargeable to tax for relevant assessment year had escaped assessment and passed order under section 148A(d). Assessee filed  petition contending that order passed under section 148A(d) was without jurisdiction as the  order was not passed by person who had heard assessee. Allowing the petition the Court held that  since order under section 148A(d) was not passed by Officer who had heard assessee, same is   set aside. Court held that  the Assessing Officer shall pass fresh orders pursuant to show cause notice under section 148(b) after affording an opportunity of hearing to the petitioner, as expeditiously as possible.  (AY. 2017-18)