Judgment :- 1. Heard the learned counsel for the petitioner, as well as the learned counsel appearing on behalf of the respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing on behalf of the petitioner had submitted that the impugned proceedings, dated 31.5.2012, had been passed, by the respondent, without considering the replies, dated 2.4.2012 and 27.7.2012, filed on behalf of the petitioner. The petitioner had not been given an opportunity to produce the books of accounts before passing the impugned proceedings, dated 31.5.2012. Therefore, the impugned proceedings of the respondent, dated 31.5.2012, is liable to be set aside, with a direction to the respondent to pass an appropriate assessment order, in respect of the assessment year 2004-2005, taking into consideration the relevant records, including the replies submitted by the petitioner, on dated 2.4.2012 and 27.7.2012, as well as the books of accounts to be submitted by the petitioner, and by giving an opportunity of personal hearing to the petitioner. 3. The learned counsel appearing on behalf of the respondent has no objection for such an order being passed by this Court. 4. In view of the above, the impugned proceedings of the respondent, dated 31.5.2012, is set aside. The respondent shall pass the assessment order, relating to the year 20042005, after taking into consideration the replies submitted by the petitioner, on 2.4.2012 and 27.7.2012, as well as the books of accounts to be submitted by the petitioner and after giving an opportunity of personal hearing to the authorised representative of the petitioner. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.