JUDGMENT

[Court hearing convened via video-conferencing on account of COVID-19]

Rajiv Shakdher, J. (Oral)

CM APPL. 17993/2021

1. Allowed, subject to just exceptions.

CM APPL. 17994/2021

2. The prayer made in the captioned application is to grant exemption from filing attested affidavits along with the present petition. The captioned application is disposed of with a direction to the petitioner to place on record the duly attested affidavits, within three days from the resumption of the normal and usual work pattern by this Court.

W.P.(C) 5741/2021 and CM APPL. 17992/2021 [Application filed on behalf of the petitioner seeking stay on the operation of the impugned assessment order dated 28.04.2021 and consequential proceedings]

Preface: -

3. Via this writ petition, a challenge is laid to the assessment order dated 28.04.2021, and consequential proceedings. The said order concerns the assessment year ('AY') 2018-2019.

3.1. The substantive prayers made in the writ petition are as follows:

"A. issue a writ in the nature of Certiorari or an order, quashing the impugned assessment order dated 28.04.2021 (Annexure-P-8) passed by the respondent;

B. issue a writ in the nature of manda