JUDGMENT :

Md. Nizamuddin, J.

(Through Video Conference)

1. Heard learned Advocates appearing for the parties.

2. In the instant Writ Petition petitioner has challenged the impugned Assessment Order dated 4th June, 2021 relating to Assessment Year 2018-19 under Section 143 (3) read with Section 144 B of the Income Tax Act, 1961 on the alleged ground of violation of principle of natural justice by the respondent concerned by not giving adequate and effective opportunity of hearing to the petitioner and also on merit of the Assessment Order on the ground that the assessing officer has committed jurisdictional error and that the alternative remedy is no bar in entertaining this Writ Petition since violation of natural justice is a jurisdictional error.

3. It appears from the impugned Assessment Order being Annexure – ‘P-7’ at page – 111 of the Writ Petition that the aforesaid impugned order which is of about 17 pages containing elaborate discussion covering material evidence and considering the documents filed by the petitioner in course of the assessment proceeding before passing the impugned Assessment Order. Petitioner was granted ample opportunity of hearing from time to time in course