Commissioner  cancelled  the assessment order by passed by  holding  the same to be erroneous insofar as it was prejudicial to interest of revenue and directed Assessing Officer to pass a fresh order. On writ  the  assessee contended that Commissioner passed impugned order without affording assessee an opportunity to be heard. Allowing the petition the Court held that  the order contained contradictory statements in paragraphs 4 and 5 regarding submission of assessee’s reply while paragraph 4 stated no reply was submitted, paragraph 5 asserted submission of reply by assessee  and  there was an apparent violation of principles of natural justice, as no opportunity was given to assessee for defending or presenting its case.  Order was quashed. The Court also directed the Revenue to pay  cost of Rs 10000, to High Court Legal Service Committee. (AY. 2017-18)