https://www.taxtmi.com/caselaws?id=75722 The court dismissed the writ petition challenging an order under section 92CA(3) of the Income-tax Act for not granting a personal hearing to the assessee. It highlighted the requirement of providing a personal hearing in transfer pricing matters but noted the assessee's failure to avail the opportunity despite filing objections later. The court emphasized the availability of the Dispute Resolution Panel for addressing assessment grievances and referenced the provisions of section 144C for proposing assessment variations and timelines. It concluded that the petitioner had alternative remedies under the Act and dismissed the petition without costs. en-us Wed, 23 Dec 2009 00:00:00 +0530 Thu, 31 Jan 2013 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75722 The court dismissed the writ petition challenging an order under section 92CA(3) of the Income-tax Act for not granting a personal hearing to the assessee. It highlighted the requirement of providing a personal hearing in transfer pricing matters but noted the assessee's failure to avail the opportunity despite filing objections later. The court emphasized the availability of the Dispute Resolution Panel for addressing assessment grievances and referenced the provisions of section 144C for proposing assessment variations and timelines. It concluded that the petitioner had alternative remedies under the Act and dismissed the petition without costs. Case-Laws Income Tax Wed, 23 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75722