On writ the Court held that  though a personal hearing was sought for by the assessee, it had been denied on the ground that the assessee would have nothing further to add to the reply already filed in response to the initial notice under section 148A(b). Such an approach was not appropriate. If the law requires the grant of a personal hearing, it should not be ordinarily denied. Although the assessment order was appealable under the Act, the writ petition was entertained since there was violation of principles of natural justice. The assessment order and the consequent notice of demand were set aside. The matter was remanded to the Assessing Officer for fresh disposal.