JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM APPL. 26403/2023

1. Allowed, subject to just exceptions

W.P.(C) 6751/2023 & CM APPL.26402/2023 [Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

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

3. In view of the directions that we propose to pass Mr Chawla 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 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) 2019-20.

5. The petitioner has assailed notice dated 27.03.2023 issued under Section 148A(b) of the Income Tax Act, 1961 [in short, "Act"]. [hereinafter referred to as the "first notice"].

5.1. Besides this challenge is also laid concerning notice dated 30.03.2023 issued under Section 148A(b) of the Act. [hereafter referred to as the "second notice"].

5.2. In addition, thereto, the petitioner has assailed the notice dated 31.03.2023