JUDGMENT

Manmohan, J. - Today Mr.Ruchir Bhatia, learned counsel for the Revenue, once again requests for an opportunity to file a counter affidavit. On the last date of hearing i.e., 28th September, 2021, Mr.Ruchir Bhatia, learned counsel for the Revenue, had accepted notice on behalf of the respondent and had been directed to file a counter affidavit within a period of four weeks. However, no counter affidavit has been filed till date.

2. Learned senior counsel for the petitioner states that the petitioner is only praying for a remand.

3. Keeping in view the aforesaid limited prayer, further time to file a counter affidavit is declined and the matter is taken up for hearing.

2. It is pertinent to mention that present writ petition has been filed challenging the impugned draft assessment order dated 02nd September, 2021 passed by the respondent under Section 143(3) read with Section 144B and Section 144C(1) of the Income Tax Act, 1961, for the assessment year 2018-19.

3. Learned counsel for the petitioner states that the respondent issued notice on Friday, 27th August 2021 at 8:20 pm, requiring the petitioner to file information as per the attached annexure, within two days of receipt