Allowing the petition the Court held that that  even though the assessment order was passed on December 28, 2006, it was communicated to the authorised representative of the assessee only on January 5, 2007. The assessment orders dated December 28, 2006 and  penalty order dated, June 29, 2007 passed by the Assessing Officer were illegal and violative of the provisions of section 153(2). Alternative remedy not absolute bar for issue of writ.   (AY. 2003-04)