2023 (12) TMI 1384

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.... Gupta For the Respondent PC : 1. Prayer clause (a) of the petition reads as under : "(a) that this Hon'ble Court may be pleased to issue a Writ of Certiorari or a writ in the nature of Certiorari or any other appropriate writ, order or direction, calling for the records of the Petitioner's case and after going into the legality and propriety thereof, to quash and set aside the final assessme....

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....fore, without going into merits of the matter and in view of the view expressed by us in Sulzer Pumps India Private Limited v. Deputy Commissioner of Income Tax, Circle-15(3)(2) and Others Writ Petition (L) No. 15811 of 2021 dated 27th October 2021 (Unreported) and the view expressed by the Hon'ble Delhi High Court in Pepsico India Holdings Private Limited v. Assessment Unit ITDNFAC and Others Wri....