The AO passed the order u/s 144 of the Act  where in the AO treated the cash deposited under the Pradhan Mantri Garib Kalyan Yojana Scheme   as   unexplained cash  credits u/s 69A read with 115BBE of the Act . On writ  it was contended the Assistant Commissioner had initiated the assessment proceedings without authority, since the amendment to section 143(3A) was proposed only in the Finance Bill, 2020 to include section 144 proceedings also and that therefore, for the assessment year 2017-18, such amendment made in the year 2020 would not apply , allowing the petition the Court held that  the order passed under section 144 the assessee had not participated in such proceedings and the order was in the nature of ex parte order. The grounds raised by the assessee had not been taken into consideration in the order. Though in the counter-affidavit, the Assistant Commissioner had given reasons for rejecting each contention of the assessee, they were not mentioned in the assessment order. Further, no personal hearing had been afforded to the assessee in the proceedings. It was also not clear that whether or not such an opportunity of hearing to raise all his contentions was given by the Assistant Commissioner to the assessee, thereby violating the principles of natural justice while passing the reassessment order. The order was liable to be quashed and the matter remanded to the Assistant Commissioner to pass final order on the merits after affording sufficient opportunity to the assessee. Matter remanded. ( AY. 2017-18)