JUDGMENT

Manmohan, J. - The hearing has been conducted through video conferencing.

2. Present writ petition has been filed challenging the impugned assessment order dated 17th April 2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [the Act] in the case of the Petitioner for Assessment Year [AY] 2018-19 and all consequent proceedings thereto.

3. Learned counsel for the Petitioner states that the impugned order passed by the Respondent is illegal, bad in law and in violation of principles of natural justice. He emphasises that in the present case, the Petitioner was not issued a show-cause notice and draft assessment order.

4. Today also, learned counsel for the respondent prays for an adjournment to obtain instructions. Though, on 13th May, 2021, the learned counsel for the respondent had been granted six weeks to file a counter affidavit, yet no response has been filed. Consequently, the request for adjournment is declined.

5. This Court is of the view that Section 144B (7) mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order. The relevant portion of Section 144B (7) and Sec