Assessing Officer without dealing with objections raised   against reopening of assessment transferred its case to Transfer Pricing Officer (TPO) under section 92CA who further called upon assessee to furnish information in terms of sections 92D and 92E.   The Assessee filed writ petition against reference of its case by Assessing officer to TPO without dealing with its objections against reopening.  Single Bench directed assessee to participate in statutory adjudication mechanism and dismissed writ petition.  Assessee filed  an  writ appeal challenging said order of Single Judge.  Dismissing the appeal the Court held that finding rendered passed by Single Judge was an appropriate procedure to be adopted and same was to be upheld.