JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM APPL.22112/2023

1. Allowed, subject to just exceptions.

W.P.(C) 5639/2023 & CM APPL. 22111/2023 [Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

2.1. Mr. Abhishek Maratha, senior standing counsel, accepts notice on behalf of the respondent/revenue.

3. In view of the directions that we propose to pass, Mr. Maratha says that counter-affidavit need not be filed in the matter. Therefore, with the consent of the counsels for the parties, the writ petition is taken up for hearing and final disposal, at this stage itself.

4. The main grievance of the petitioner is that there has been a complete violation of principles of natural justice.

5. The record shows that the petitioner was issued notices of even date i.e., 09.03.2023, concerning Assessment Years (AYs) 2013-14 to 2019-20.

5.1. A perusal of the said notices would show that the petitioner had been granted time to file its return(s) within thirty (30) days from the date of the service of the notices.

6. In the interregnum, the Assessing Officer (AO) also served on the petitioner notices dated 20.03.2023, is