The petitioner has filed writ against the order passed u/s 144 of the Act . Allowing the petition the Court held that ; (a) The petitioner shall file their reply within a period of two weeks from the date of receipt of a copy of this order in respect of both issues. (b) On receipt of such reply, the Assessing Officer shall pass fresh order of assessment on merits and in accordance with law, as this Court is not expressing any view on the merits of the assessment in respect of both the issues, since it is for the Assessing Officer to consider and decide. (c) The whole exercise shall be done by the Assessing Officer within a period of eight weeks from the date of receipt of the reply. (d) The Assessing Officer shall afford an opportunity of personal hearing to the petitioner before concluding the assessment . ( AY.  2017-18)