JUDGMENT

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

2. Present writ petition has been filed challenging the assessment order dated 22nd June 2021 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961 [for short 'the Act'], notice of demand dated 22nd June 2021 passed under Section 156 of the Act and notice for penalty dated 22nd June 2021 passed under Section 274 read with Section 270A of the Act for the Assessment Year [AY] 2018-19. Petitioner also seeks a direction to restrain the respondents from giving effect to the impugned assessment orders and notices.

3. Learned counsel for the Petitioner states that vide Show Cause Notice dated 22nd April 2021, the Respondent gave the Petitioner very short time to submit its reply, i.e. by 25th

4. He states that subsequently, the Petitioner made request to the Respondent for grant of adjournment for fifteen days as the time allowed was too short taking into consideration the complexity of the issue and the prevalent lockdown, due to which the employees were not able to reach their place of work. April 2021, 23:59 hours.

5. He states that the adjournment as sought by the Petitioner was gran