JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Rajiv Shakdher, J. (Oral):

1. In view of the directions that we propose to pass, Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the respondent/revenue, says that no counter-affidavit is required to be filed.

2. Therefore, with the consent of the counsel for the parties, the writ petition is taken up final hearing and disposal, at this stage itself.

3. This writ petition came up for hearing, in the first instance, on 23.01.2023. At that juncture, Mr Agarwal had raised a preliminary objection, which is, that the order qua which grievance was articulated in the writ petition was passed as far back as on 31.03.2022.

4. This order was passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"].

5. Having regard to the objection taken, we had asked Mr Agarwal to return with instructions, as to whether or not in the intervening period, the Assessing Officer [AO] had passed an assessment order.

5.1. Mr. Agarwal has returned with instructions, to the effect that the AO has not passed an assessment order, as yet.

5.2. The statement of Mr. Agarwal is taken on record.

6. The record shows