Assessing Officer passed the assessment order and  raised tax demand and interest by passing assessment order under section 147 read with sections 144 and 144B on ground that assessee failed to file return and respond to show cause notice. On writ the Court held that since in impugned assessment order under section 144 providing for best judgment was also invoked and there was absence of enquiry on relief under section 48 with respect to property including land and building which Assessing Officer was required to give, Assessing Officer abdicated his role as adjudicator in making computation of income.  Assessment order IS t set aside and assessee is  permitted to file return for purpose of assessment.