JUDGMENT

Girish Kathpalia, J. (Oral)

W.P.(C) 7394/2023 & CM APPL. 28766/2023 (Stay)

1. Heard. Notice. Shri Ruchir Bhatia, learned senior standing counsel accepts notice on behalf of respondents/revenue and submits that in view of order that we intend to pass, there is no need to file counter-affidavit. With consent of counsel for both sides, the matter is taken up for final hearing and disposal at this stage itself.

2. The petitioner, invoking Article 226 of the Constitution of India has assailed order dated 17.05.2023 passed under Section 147 [read with 144B] of the Income Tax Act, 1961, notice dated 25.07.2022 issued under Section 148 of the Act and order dated 25.07.2022 passed under Section 148A(d) of the Act, all pertaining to the Assessment Year 2014-15. The petitioner has laid challenge to the above mentioned impugned notice and orders on several grounds, out of which only one ground is taken up, as the same is the most crucial one, based on which the present writ petition can be disposed of.

3. It is contended on behalf of petitioner that since the impugned order was passed in gross violation of principles of natural justice, the impugned notice and orders are not sustaina