The petitioner challenged assessment orders and subsequent rectification orders for two assessment years on the ground that the original show cause notice was vague and lacked specific allegations. The factual background showed that detailed replies had been filed by the petitioner pursuant to the notices and the assessments were completed thereafter.

The Court held that where a detailed reply is submitted and considered, the assessment cannot be set aside merely on the ground that the show cause notice was vague. Since the impugned orders were passed after considering the petitioner’s explanations, no interference was warranted. The writ petitions were dismissed.