JUDGMENT :

S. Muralidhar, J.

1. The challenge in the present writ petition is to an assessment order dated 29th December, 2017 passed by the Assistant Commissioner of Income Tax, Central Circle-I, Bhubaneswar (Opposite Party No.2) under Section 143(3) read with Section 153 C of the Income Tax Act, 1961 (‘Act’) for the Assessment Year (AY) 2016-17 and the second notice of demand of the same date issued by the Opposite Party No.2 under Section 156 of the Act calling upon the Petitioner to pay a sum of Rs.7,71,81,350/-.

2. On 18th June, 2018 this Court inter alia allowed two applications seeking amendment of the writ petition viz., Misc. Case No.3489 of 2018 Misc. Case No.4517 of 2018 whereby certain averments were permitted to be inserted to the effect that the Petitioner’s assessment were reopened under Section 153C of the Act for the AY 2012-13 to 2016-17 and that the Assessing Officer (AO) had not recorded a satisfaction note before initiation of the proceedings under Section 153 C of the Act.

3. I.A. No.9051 of 2018 has thereafter been filed seeking to insert para 18 to the effect that the AO had not stated that incriminating materials belonging to the Petitioner was seized from the