Allowing the petition the Court held that  the statement and affidavit-in-reply and orders noted in the assessment order that no reply or explanation was furnished by the assessee was contrary to what the records indicated. The assessment order was quashed and set aside. The matter was remanded back to the concerned authority to consider the matter de novo and pass an order after granting personal hearing to the assessee.  Matter remanded. (AY. 2018-19)