JUDGMENT

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

Rajiv Shakdher, J. (ORAL):

1. The record shows, that on 22.10.2021, this matter was heard by one of us [i.e., Rajiv Shakdher, J.] sitting with Hon'ble Mr Justice Talwant Singh.

1.1. On that date, the broad contours of the controversy arising in the matter were etched out. For the sake of convenience, the relevant part of the said order is extracted hereafter:

"3. Via this writ petition, in effect, challenge is laid to the assessment order dated 28.09.2021, for the assessment year (AY) 2017-18.

3.1. Mr. Jayant Mehta, learned senior counsel, who appears for the petitioner, has drawn our attention, inter alia, to paragraph nos. 8 and 8.1 of the impugned order.

3.2. For the sake of convenience, the said paragraphs of the impugned assessment order, are extracted hereafter:

"8. A showcause notice was issued to the assessee