JUDGMENT :

MANMOHAN, J.

1. Present writ petition has been filed challenging the impugned assessment order, notice of demand, show cause notice for imposition of penalty under Section 274 read with Section 271 AAC(1) and penalty under Section 274 read with Section 270A of the Income Tax Act, 1961 [the Act] dated 22nd April 2021.

2. Learned counsel for the Petitioner states that the impugned assessment order has been passed without issuing a show-cause notice and draft assessment order which is mandated under Section 144B(1)(xvi)(b) of the Act. He states that the Respondent’s action is violative of the principles of natural justice and the provisions of the Section 144B.

3. Issue Notice. Mr. Udit Sharma, Advocate appearing on behalf of Ms. Vibhooti Malhotra accepts notice for the respondents. He prays for an adjournment on the ground that Ms. Vibhooti Malhotra, Senior Standing Counsel, who is to appear in this case, is in some personal difficulty.

4. However, since this Court has disposed of number of matters on the same issue, the request for adjournment is declined. However, the respondent is given liberty to seek variation/modification of the order in the event facts have been suppress