Assessee is a primary agricultural co-operative society catering to needs of agriculturist. Assessing Officer passed assessment order under section 147 read with section 144 of the Act.  On writ it was contended that  the assessee was facing technical difficulties for submitting documents and accounts online by availing e-facility and thus had failed to file returns. Further draft assessment order was passed on 20-3-2022 and within six days, i.e., on 26-3-2022 final assessment order had been passed.  Thus, little to no time to make submission or avail personal hearing was granted to assessee. Allowing the petition the Court held that since no opportunity of hearing was given to assessee before finalizing assessment, impugned assessment order was set a-sdie and the Assessing Officer was directed to give assessee an opportunity to file its documents, make its submissions and personal hearing.  (AY. 2017-18)