JUDGMENT

Manmohan, J. - The petition has been heard by way of video conferencing.

2. Present writ petition has been filed challenging the Assessment Order dated 09th June 2021 passed by the Respondents under Section 143(3) read with Section 144B of the Act for Assessment Year [AY] 2018-19 as well as notice of demand issued under Section 156 of the Act and all proceedings initiated pursuant thereto.

3. Learned counsel for the Petitioner states that the impugned order dated 09th June 2021 passed under Section 143(3) read with Section 144B of the Act, for the assessment year 2018-19 is without jurisdiction, arbitrary, illegal and deserves to be quashed. He states that the impugned order dated 09th June 2021 was passed without affording personal hearing, even when, specifically requested by the Petitioner and hence, the impugned order is violative of the principles of natural justice and Section 144B of the Act.

4. He points out that as against the draft assessment order dated 08th April 2021, the Petitioner had filed a response, therefore in terms of clause (xxiii)(b) of section 144B, the response was required to be sent to the assessment unit and the assessment unit was to pass a revised