On a writ the assessee contended  that the assessee was not given any opportunity to seek the reasons for reopening of the assessment or submit its objections to the reopening of the assessment . Allowing the petition the Court held that   the principles of natural justice had been violated by the Department while passing the order under section 144 read with section 147 as no opportunity had been given to the assessee to file its returns pursuant to the notice issued under section 148 for reopening of the assessment. The order was quashed and the matter was remanded. (AY. 2012-13)