JUDGMENT

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

Rajiv Shakdher, J. (Oral)

CM APPL. 42392/2023

1. Allowed, subject to just exceptions.

W.P.(C) 10942/2023 and CM APPL. 42393/2023 [Application filed on behalf of the petitioner seeking interim relief]

2. Issue notice.

3. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the respondent/revenue, accepts notice.

4. Given the directions that we propose to pass, Mr Bhatia says that he does not wish to file a counter-affidavit in the matter, and he will argue the matter based on the record presently available with the court.

4.1. Therefore, with the consent of the learned counsels for the parties, the writ petition is taken up for hearing and final disposal at this stage itself.

5. This writ petition concerns Assessment Year (AY) 2018-19.

6. Via this writ petition, inter alia, the petitioner has raised a challenge to the assessment order dated 30.05.2023, passed by the respondent/revenue under Section 147 read with Section 144B of the Income Tax Act, 1961 [in short, "the Act"].

7. Counsel for the petitioner says that there has been a breach of principles of natural justice. For this purpose, our atten