Allowing the petition the Court held that there had been total non-application of mind and gross abuse of process by the respondents. No personal hearing had been granted and the reply dated May 12, 2021 had also not been considered. The assessment order dated September 23, 2021 and consequential notices issued under sections 156 and 270A were quashed and set aside. The matter was remanded for de novo consideration. The Assessing Officer who would not be the same Officer who passed the earlier assessment order should consider the reply filed by the assessee on May 12, 2021, afford an opportunity of hearing to the assessee and pass an assessment order. Matter remanded. The Court also directed the Assessing Officer to pay Rs.10,000 as donation from his personal account to P.M. Care Fund.