JUDGMENT

Rajiv Shakdher, J. (Oral)

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

1. Mr. Shlok Chandra, who appears for respondent no.2/revenue, which is the contesting respondent, says that he does not wish to file a counter-affidavit and will argue in the matter on the basis of the record, presently available with the court.

2. Thus, with the consent of counsel for the parties, the writ petition is taken up for hearing and final disposal.

2.1. On the previous date, i.e., 10.05.2021, we had sketched out the broad contours of the case. For the sake of convenience, the relevant part is extracted hereinafter: -

"1. Counsel for the petitioner, Mr. Gautam Jain, submits that the impugned assessment order dated 27.04.2021, concerning assessment year (`AY') 2018-2019, deserves to be set aside as there has been a breach of principles of natural justice.

1.1 In this behalf, Mr. Jain has drawn our attention to the following dates and events:

1.2 According to Mr. Jain, the show cause noti