JUDGMENT

Rajiv Shakdher, J. (Oral)

CM No.31231/2023

1. Allowed, subject to just exceptions.

W.P.(C) 8118/2023 & CM No.31230/2023 [Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

2.1. Mr Shlok Chandra, learned standing counsel accepts notice on behalf of the respondents/revenue.

3. Given the direction that we propose to issue, Mr Shlok Chandra says, that he does not wish to file a counter-affidavit, and 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) 2019-20.

5. The petitioner has laid a challenge to the order dated 06.04.2023 passed under Section 148A(d) of the Income Tax Act, 1961 [in short, "Act"].

5.1. In addition thereto, challenge is also laid to the consequential notice of even date i.e., 06.04.2023 issued under Section 148 of the Act.

6. The short ground, on which the petitioner challenges the aforementioned order and notice is, that although personal hearing was sought, the same was not granted.

7. Given