The assessee filed a writ petition challenging the assessment order on the grounds that it travelled beyond the scope of show-cause notice thereby violating the provisions of section 144B(1)(xii) of the Income-tax Act, 1961.  The court held that there is no extraordinary circumstance to intervene with the assessment order and that it was for the assessee to pursue the statutory appeal which he had already filed and dismissed the writ petition and made observation that while considering the assessee’s appeal the CIT(A)) is directed to pass an  appropriate orders on the merits and in accordance with law, after affording an opportunity of personal hearing to the assessee within a period of twelve weeks.(AY. 2021-22)