Judgment 1. By consent, the Writ Petition is taken up for final disposal at the time of admission itself. Mr. R. Karthikeyan, the learned Additional Government Pleader takes notice for the respondents. 2. Heard the learned counsel appearing for the petitioner and the learned Additional Government Pleader appearing for the respondent. 3. The only ground on which the impugned assessment order has been challenged by contending that in respect of the four assessment years viz., 2009-2010 to 2013-14, a single order of assessment was passed. In fact, a single pre-assessment notice was issued, which has ultimately resulted in passing of a single order of assessment, since the petitioner has not responded to the pre-assessment notice. 4. The learned Additional Government Pleader submitted that the petitioner has not maintained any separate account for all the four years. 5. It is a settled law that each assessment year is a distinct proceeding, independent from each other. Type of transaction may vary between one assessment year and another assessment year. In fact, before passing the impugned assessment order, a single inspection was conducted. Pre-assessment is said to be made from 2009 onwards. Hence, the petitioner is entitled for separate pre-assessment notice. Thereafter, the petitioner should be given opportunity to submit his reply. Thereafter, the matter should be adjudicated and separate orders have to be passed. 6. Since the said procedure has not been followed, on this technical ground alone, the writ petition is allowed and the impugned assessment order is set aside and the matter is remanded to the respondent for fresh consideration. The respondent is directed to issue four pre-assessment notices in respect of the four assessment years. The petitioner is given 15 days time to submit his explanation and thereafter, after affording the opportunity of personal hearing, the respondent shall consider the case of the petitioner and pass separate assessment orders in respect of four assessment years. Consequently, connected M.P.(md). No. 1 of 2014 is closed. No costs.