ORDER

T.S.Sivagnanam, J. - By consent of the parties the appeal and the application are taken up for hearing together.

2. We have heard Mr. Ray, learned Advocate for the appellant and Mrs. De, learned Advocate, for the State respondents.

3. The appeal and the writ petition are taken up for disposal.

4. The appellant has approached the writ court by filing WPA 9856 of 2022 challenging the assessment order passed under the provisions of the Income Tax Act 1961 dated 07th April, 2022 for the assessment year 2018-19 primarily on the ground that it has been passed in violation of the principles of natural justice.

5. We have heard the learned Counsel for the parties and carefully perused the materials placed on record. We concur with the submissions made by the learned Advocate for the appellant. We support such conclusion with the following reasons.

6. The Assessing Officer issued notice under Section 148A(b) of the Act on 16.03.2022 stating that he has information which suggests that income chargeable to tax for the relevant assessment year has escaped the assessment within the meaning of Section 147 of the Act. The notice stated that the details of the information and enquiry, if conducted