JUDGMENT

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

2. Present writ petition has been filed challenging the assessment order and notice of demand dated 30th April 2021. Petitioner also seeks directions to restrain the Respondent from giving effect to the impugned assessment orders and notices.

3. Learned counsel for the Petitioner states that vide show cause noticecum-draft assessment order dated 23 rd April 2021 respondent set the date of compliance as 26th April, 2021 with a proposal to vary the declared income by making substantial additions on account of unsecured loans of 33 lenders. He states that Petitioner filed objections against the show cause notice within the short time allowed and requested for grant of personal hearing in terms of Section 144B(7)(vii) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') to demonstrate the material not considered in show cause notice and explain the evidence filed, which was neither allowed nor rejected by the respondent.

4. He points out that on 24th April 2021, the CBDT had extended timeline for completing assessment till 30th June 2021 but the respondent passed the impugned Assessment