* THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN + WRIT PETITION No.4061 of 2024 % Date: 25.09.2025 # Deloittee Consulting India Private Limited … Petitioner v.

$ The Assessment Unit, Income Tax Department, National Faceless Assessment Center, New Delhi, India and another … Respondents ! Counsel for the Petitioners : Mr. Jahangir D.Mistri, learned Senior Counsel representing Mr. K.Pratik Reddy ^ Counsel for respondents : Ms. J.Sunitha, learned Senior Standing Counsel for the Income Tax Department < GIST:

 HEAD NOTE:

? CASES REFERRED:

1. [2022] 143 taxmann.com 178

2. [2023] 154 taxmann.com 159 (Bom)

3. [2011] 331 ITR 236 (Bombay) (paras 15 to 17)

4. [2024] 169 taxmann.com 673 (Delhi)

THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN WRIT PETITION No.4061 of 2024 ORDER (Per the Hon'ble the Chief Justice Sri Aparesh Kumar Singh)

Mr. Jahangir D.Mistri, learned Senior Counsel representing Mr. K.Pratik Reddy, learned counsel for the petitioner.

Ms. J.Sunitha, learned Senior Standing Counsel for the Income Tax Department appears for the respondents.

2. This writ petition has been preferred for the followi