JUDGMENT

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

Girish Kathpalia, J.

1. By way of this writ petition under Articles 226 and 227 of the Constitution of India, petitioner has sought the following reliefs:

i. Issue a Writ of Certiorari or Mandamus or appropriate writ, direction or order setting aside the Impugned Intimation dated 15.01.2014 issued by the Respondent No. 3under Section 143(1) of the Act raising a demand of tax of Rs. 21,50,150/- (Rupees Twenty- One Lakh Fifty Thousand One Hundred and Fifty Only) for the Assessment Year 2012-13 as being arbitrary, illegal and unreasonable; and.

ii. Issue a Writ of Certiorari or Mandamus or appropriate writ, direction or order setting aside the Impugned Letters dated 02.12.2021 and 20.01.2022issued by the Respondent No.2 in the Petitioner's case under Section 143(1)(a) of the Act raising a demand of tax of Rs. 21,50,150/7 (Rupees Twenty-One Lakh Fifty Thousand One Hundred and Fifty Only) for the Assessment Year 2012-13as being arbitrary, illegal and unreasonable; and

iii. Issue a Writ of Certiorari or Mandamus or appropriate writ, direction or order directing the Respondents not to initiate any proceeding for recovery in accordance