GRID SOLUTIONS SAS vs ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision : 18.11.2025 W.P.(C) 16355/2025 & CM APPL. 66969/2025 GRID SOLUTIONS SAS .....Petitioner Through: Mr Aditya Vohra and Mr Tanmay Dhakras, Advocates. versus ASSISTANT COMMISSIONER OF INCOME TAX & ANR. .....Respondents Through: Mr Sanjeev Menon and Mr Rahul Singh, JSCs and Mr Gaurav Kumar, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO , J. (ORAL) 1. This petition is filed with the following prayers:- “a) a writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the notice dated 30.03.2025 issued under section 148A(1) of the Act for assessment year 2019-20; b) a writ in the nature of certiorari/ mandamus or any other appropriate writ, order or direction for quashing the order dated 30.06.2025 passed by 2. On the last date of hearing, Mr Indruj Rai Singh, learned SSC, who appeared for the Revenue had sought time to take instructions. Today, Mr Sanjeev Menon, learned JSC appearing for the Revenue states that he has received the instructions and as per the said instructions, it is noted that the data base notice under Section 148