JUDGMENT

Rajiv Shakdher, J. - Cm APPL. 19402/2021

1. Allowed, subject to just exceptions.

W.P.(C) 6126/2021 and CM APPL. 19401/2021 [Application filed on behalf of the petitioner seeking stay on the impugned assessment order and subsequent proceedings]

2. Issue notice.

3. Mr. Sanjay Kumar accepts service on behalf of respondent no.1. Likewise, Mr. Gurtejpal Singh accepts service on behalf of Mr. Ravi Prakash, counsel for respondent no.2/UOI.

3.1 To be noted, respondent no.1 is the contesting party in the matter.

4. Mr. Kumar says that, in view of the directions that we intend to pass, he does not wish to file a counter-affidavit/reply and will argue the matter on the basis of the record, presently, available with the Court.

5. Thus, with the consent of the counsel for the parties, the matter is taken up for final hearing and disposal at this stage itself.

5.1. Via the present petition, the petitioner has assailed the assessment order dated 27.05.2021, principally, on the ground that it has been passed in breach of the principles of natural justice.

5.2 To be noted, the impugned assessment order concerns the assessment year ('AY') 2018-2019.

6. Briefly, the record shows that the petitioner