On writ  allowing the petition the Court held that in an identical matter which related to a different assessment year the court had allowed the writ petition and remanded the matter to the same Principal Commissioner with directions to give an opportunity of hearing and pass appropriate orders, the court remanded the matter to the Principal Commissioner for the assessment years 2015-16 and 2016-17 also to afford an opportunity of hearing to the assessee and pass orders in accordance with law.(AY.2015-16, 2016-17)