The assessment order is passed without giving an opportunity of personal hearing. On writ the Court held that the  reason furnished for non-issuance of the show-cause notice, as articulated in the counter-affidavit,  that the assessee was indulging in deliberate procrastination.  There had been an infraction of principles of natural justice. Therefore the order of assessment is not valid. The AO is directed to pass an appropriate order as per law. (AY. 2018-19)