Judgment 1. Heard the learned counsels appearing for the parties concerned. 2. The main contention of the learned counsel appearing for the petitioner is that an opportunity of personal hearing had not been granted to the petitioner before the impugned assessment order, dated 31.8.2012, had been passed, by the respondent, in respect of the assessment year 2007-08. 3. It has been further stated that the petitioner had made a representation to the respondent, dated 4.7.2012, requesting for an opportunity of personal hearing and for the production of the books of accounts and to prove that the taxable turnover of the petitioner was Rs.18,38,354/- and it was not Rs.24,26,112/-, as stated in the notice, dated 2.7.2012. Therefore, the learned counsel for the petitioner had prayed that this Court may be pleased to set aside the assessment order of the respondent, dated 31.8.2012, and the respondent may be directed to pass an appropriate assessment order, pursuant to the notice, dated 2.7.2012, in respect of the assessment year 200708, after giving an opportunity of personal hearing to the petitioner and by considering the documents to be submitted by the petitioner to substantiate its claims. 4. In view of the said submissions made by the learned counsel appearing for the petitioner, this Court finds it appropriate to set aside the impugned assessment order passed by the respondent, on 31.8.2012. However, it is made clear that it would be open to the respondent to pass an appropriate assessment order, afresh, as expeditiously as possible, in respect of the assessment year 2007-08, after giving an opportunity of personal hearing to the petitioner and by taking into consideration the documents to be submitted by the petitioner at the time of the personal hearing. The petitioner shall appear before the respondent, on 5.11.2012, along with the relevant documents, to substantiate its claims, pursuant to the notice, dated 2.7.2012. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.