JUDGMENT :

Manmohan, J.

1. Present writ petition has been filed challenging the notice dated 19th March, 2022 issued under Section 148A(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’), corrigendums dated 29th March, 2022 and 31st March, 2022, order dated 6th April, 2022 issued under Section 148A(d) of the Act as well as the reassessment notice dated 6th April, 2022 issued under Section 148 of the Act for the Assessment Year 2015-16.

2. Learned counsel for the petitioner states that the impugned order has been passed in violation of the principles of natural justice as it has been passed without considering the reply as well as the supporting documents filed by the petitioner to the show cause notice dated 19th March, 2022. He states that even though the petitioner had filed her detailed reply on 6th April, 2022 at 4:17 P.M. after seeking a fifteen days adjournment vide application dated 4th April, 2022, the respondent in the impugned order dated 6th April, 2022 issued at 9:25 P.M. has observed that the petitioner was asked to submit her reply on 4th April, 2022, she has not filed it till the time of passing of the order. He states that respondents erred in not ta