JUDGMENT

A.S.Chandurkar, J. - Rule. Rule made returnable forthwith. Heard learned counsel for the parties in view of notice for final disposal issued earlier.

2. The challenge raised in this writ petition filed under Article 226 of the Constitution of India is to the assessment order dated 14.05.2021 pursuant to the scrutiny assessment under E-Assessment Scheme-2019. The said order has been passed under Section 143(3) read with Section 144-B of the Income Tax Act, 1961 (for short, 'the said Act') by which the income of the assessee stands assessed. Consequent there upon a demand notice has also been issued on the same day in terms of the aforesaid order.

3. The principal ground of challenge as raised to the assessment order is based on the breach and non-compliance of the principles of natural justice inasmuch as there was no proper and sufficient opportunity granted to the petitioner to respond to the show cause notice issued in that regard by the respondent no.1. On 10.04.2021 the respondent no.1 issued a show cause notice to the petitioner seeking his response as to why assessment should not be completed as per the draft assessment order. The petitioner was called upon to respond t