(1.) By way of the present petition, the petitioner seeks following reliefs:
(2.) The petitioner company has been incorporated on 26.04.2017 for the Assessment Year 2018-2019. The case of the petitioner was selected for scrutiny assessment by issuance of notice under Section 143 (2) of the Income Tax Act , 1961 ('the Act' hereinafter) on 23.09.2019 and selection of scrutiny was for introduction of large capital or share capital in the year of incorporation.
(3.) Apart from various challenges on the merit the essential challenge in this petition is in relation to the non- availment of an opportunity of personal hearing to the petitioner.