- (1.) Heard Sri Dhruva Agrawal, Senior counsel assisted by Sri Rahul Agrawal, learned counsel for the petitioner and Sri Gaurav Mahajan, learned counsel appearing for the respondents.
(2.) The parties have exchanged pleadings and they agree for final disposal of the petition on the basis of the pleadings on record.
(3.) The original records pertaining to assessment and reassessment produced by Sri Gaurav Mahajan have also been considered.;