JUDGMENT

Manmohan, J. - Cm APPL. 25044/2021 (exemption)

Allowed, subject to all just exceptions.

Accordingly, the application stands disposed of.

W.P.(C) 8054/2021 & CM APPL. 25043/2021

1. The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the Assessment Order dated 18th June, 2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 ('the Act') for assessment year 2018-19.

3. Learned counsel for the Petitioner states that the Respondent No.1 passed the assessment order dated 18th June, 2021 under Section 143(3) read with Section 144B of the Act by making an addition of Rs. 1,06,95,929/- (Rupees One Crore Six Lakhs Ninety Five Thousand Nine Hundred and Twenty Nine Only) against the returned income of Rs. 27,59,656/- (Rupees Twenty Seven Lakhs Fifty Nine Thousand Six Hundred and Fifty Six Only) resulting in total assessed income of Rs. 1,34,55,590/ (Rupees One Crore Thirty Four Lakhs Fifty Five Thousand Five Hundred and Ninety Only).

4. He contends that Respondent No.1 apparently copied the addition proposed in Show Cause Notice dated 09th June, 2021 in the final assessment order and failed to give any rea