(1.) By way of this writ petition brought under Articles 226 read with 227 of the Constitution of India, petitioner has sought following reliefs pertaining to Assessment Year 2018-19:
(2.) The issue involved in this writ petition was crystallized on 30/5/2022 in following terms:
(3.) On 28/7/2023, we heard learned counsel for both sides and examined the record. After hearing part submissions of both sides on that day, learned counsel for petitioner opted to drop the jurisdictional challenge to the impugned notices and order in the interest of expeditious disposal and on the other hand, learned counsel for respondent in all fairness conceded to the material on record. The documents on record support the contentions of petitioner as afore-quoted from order dtd. 30/5/2022.