JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM No.26899/2023

1. Allowed, subject to just exceptions.

W.P.(C) 6901/2023& CM No.26898/2023[Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

2.1 Mr Aseem Chawla, learned senior standing counsel, accepts notice on behalf of the respondent/revenue.

3. Mr Chawla says, that in view of the directions that we propose to pass, he does not wish to file a counter-affidavit, and that he will argue the matter based on the record presently available with the Court.

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

4. This writ petition concerns Assessment Year (AY) 2014-15.

5. This is the second round of litigation in this Court for the petitioner. The petitioner had, in the first round, filed a writ action i.e., W.P.(C) No.13119/2022, which was withdrawn with liberty to urge all contentions and submissions before the Assessing Officer (AO). The said order was passed on 09.09.2022.

6. Pursuant to the aforesaid circumstance, an assessment order dated 29.03.2023 has been passed