JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM APPL. 20087/2023

1. Allowed, subject to just exceptions.

W.P.(C) 5141/2023

2. Issue notice.

2.1. Mr Shivansh B Pandya, learned counsel, accepts notice on behalf of the respondents/revenue.

3. In view of the directions that we propose to pass, Mr Pandya says that he does not wish to file a counter-affidavit and that he will argue based on the record, presently available with the Court. 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. This writ petition concerns Assessment Year (AY) 2018-19.

5. The petitioner seeks to challenge the assessment order dated 28.03.2023 and the consequent notice of demand of even date i.e., 28.03.2023.

5.1. Besides this, challenge is also laid to the penalty notice bearing the same date i.e., 28.03.2023.

6. Counsel for the petitioner says that, apart from anything else, the impugned assessment order and the notices referred to hereinabove, are flawed, in law, on account of the fact that there has been a breach of principles of natural justice.

6.1. In this behalf, our