M/S. ABI STEELS Vs. ASSISTANT COMMISSIONER (CT)

JUDGEMENT

(1.) By consent, the main Writ Petitions are taken up for disposal at the admission stage itself.

(2.) The petitioner has filed the above Writ Petitions to issue Writs of Certiorari to call for the records of the respondent dated 29.01.2018 in respect of the assessment years 2013-14, 2014-15, 2015-16 and to quash the same.

(3.) The learned counsel appearing for the petitioner submitted that the issue involved in these Writ Petitions are mismatch and such issue is already covered by the decision of this Court in W.P.No.105 of 2016 etc., batch, dated 01.03.2017. This Court, in the said decision, has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some exercise, before issuing a notice. In the said order, in Paragraph Nos.56 to 58, it has been observed as follows: