Income was assessed by rejecting his books of account and making addition 50 times more to income proposed in show cause notice.On writ it was contended that  the assessment order was  contrary to scheme of Act because additions were made beyond scope and issues in show cause notice resulting in actual income assessed at 50 times then proposed to be assessed in show cause notice and not granting the virtual hearing. Allowing the petition the Court held that  non-grant of virtual hearing, though asked for repeatedly by assessee, and because additions were made beyond scope and issue of show cause notice, final assessment order  was quashed  and set  side and pass fresh order after giving a reasonable opportunity to the assessee.   (AY. 2018-19)