The Assessing Officer passed an ex parte order on the basis of information received from the investigation wing Assessing the income of the appellant company at Rs .9, 59 ,95, 749 on 3- -12 -2016 as against returned income was nil .  In the year 2020 when the Assessing Officer passed the order under section 179 against one of the  Director , the assessee came to know  that the ex-parte order  was passed against the company . The Revision application filed by the one of the Director  against  an order under section 179  of the Act  was dismissed by the Commissioner of Income tax .The Director has filed writ petition against the said rejection order and also writ against the ex-parte order passed by the Assessing Officer against the company .  Allowing the petition  of the company the Court held that   the notices that were sent to petitioner came back undelivered with the endorsement “Left”. The Assessing Officer  appears from the  order, was racing against time because the matter would have got time barred and therefore passed the  order.  High Court set aside the ex-prte order and also order rejecting the revision application against the order under section 179 of the Act . Directed the Assessing Officer to pass a reasoned order after giving a reasonable opportunity to the appellant .  (WP L .No. 13837 of 2023 dt . 25 -9 -2023 ) ( AY. 2009 -10 ) (Uma Devesh  Ajmera v .UOI    (WP.No. 2496  of 2023 dt . 25 -9 -2023 )