These writ petitions are decided by this common order because of the reason that issue involved in all these matter is very short which goes to the root of the matter and i.e. non-observance of the principle of natural justice in the matter of passing the impugned orders dated 09.02.2013 in all these matter where the orders of assessment have been made without affording opportunity of hearing to the writ petitioner. This fact, in fact, is not disputed by the respondents themselves because of the reason that from the record it transpires that in the cases, the Assessing Officer, after recording absence of the petitioner in the order-sheet in the detailed assessment order, himself mentioned that the assessee appeared and he was given opportunity of hearing and thereafter the order was passed but the fact which is not in dispute is that petitioner was not given opportunity of hearing.

2. We are not going in detailed argument of the learned counsel for the petitioner because of the plain and simple reason that, we are of the considered opinion that in these matters liability of crores of rupees has been created by these assessment orders and the manner in which it has been done