Instruction and risk parameters : Where assessee challenged reference made by Assessing Officer to Transfer Pricing Officer under section 92CA on ground that Assessing Officer had failed to bear in mind Instruction No. 3/2016, there was no justification for continuing with writ petition, particularly when assessee had efficacious and adequate remedies under Act – Infonox Software (P.) Ltd. v. Deputy Commissioner of Income-tax – [2024] 163 taxmann.com 410 (Delhi)