On a writ petition against the orders passed under section 144 read with section 144B and section 270A, the demand notice under section 156 of the Income-tax Act, 1961 for the assessment year 2018-19 on the grounds that they had been passed without granting the assessee an opportunity of personal hearing and without considering the legal effect of the assessee having emerged out of the corporate insolvency resolution process under the provisions of the Insolvency and Bankruptcy Code, 2016 and the reassessment notices issued under section 148 for the assessment years 2013-14 to 2017-18. The court set aside the orders passed under section 144 read with section 144B and section 270A and the demand notice issued under section 156 of the Income-tax Act, 1961 for the assessment year 2018-19 and remanded the matters to the Assessing Officer for giving an opportunity of personal hearing to the assessee before passing the final order. In respect of the notices issued under section 148 for the assessment years 2013-14 to 2017-2018, the Assessing Officer was to consider the objections raised by the assessee giving an opportunity of hearing. Matter remanded. (AY.2013-14 to 2018-19)