JUDGMENT

Manmohan, J. (Oral)

The petition has been heard by way of video conferencing.

1. The present writ petition has been filed challenging the assessment order dated 13th May, 2021 under Section 144 read with Section 254 of the Income Tax Act (hereinafter referred to as the 'Act') and the accompanying notice of demand under Section 156 of the Act and notices of initiation of penalty proceedings under Section 271(1) (b) and 271(1)(c), in the case of the petitioner for the Assessment Year 1995-96.

2. Learned counsel for the petitioner submits that the Impugned Order and the accompanying notice issued by the respondents are patently illegal, bad in law, issued without application of mind and the same are against the principles of natural justice.

3. Learned counsel for the petitioner submits that the Impugned Assessment order has been finalized without issuing prior notice as well as draft Assessment Order and without affording an opportunity of being heard to the petitioner as well as without considering the adjournment application/letter filed by the petitioner. She also emphasizes that the Chartered Accountant and his entire family were suffering from Covid-19 pandemic du