JUDGMENT

Sanjeev Sachdeva, J. - The hearing was conducted through video conferencing.

2. Petitioner impugns assessment order dated 16.12.2020. Learned counsel for the petitioner submits that the impugned assessment order relies on several notices including notice dated 17.03.2012 which notice was was challenged by the petitioner in W.P(C) 2577/2012 and the said notice was quashed by order dated 25.07.2012.

3. Learned counsel further submits that the assessment order records that the rent agreements with the tenants have not been furnished, however, the order records that in case the petitioner were to submit the documents of tenancy, the respondents would reconsider the matter. She submits that petitioner has submitted the relevant tenancy documents to the respondents after the passing of the impugned order.

4. Learned counsel further points out that the impugned order records that after receipt of the notices referred therein no objections were filed by the petitioner, however, objections were duly filed and copies of the same are annexed as Annexure 7 (Colly) to this petition and said objections have not been considered.

5. Learned counsel appearing for the respondents under instructi