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    <title>Appellant Challenges Assessing Officer&#039;s Draft Order for Lack of Jurisdiction u/s 144C(1) Due to TPO&#039;s Non-Adjustment.</title>
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    <description>Transfer pricing - Application of Section 144C - eligible assessee - Appellant contended that as the TPO has not prescribed any adjustment in the Transfer Pricing order. So, the Assessing Officer had no jurisdiction to pass a draft order under sec. 144C(1), therefore, the order is without jurisdiction and liable to be annulled.</description>
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      <description>Transfer pricing - Application of Section 144C - eligible assessee - Appellant contended that as the TPO has not prescribed any adjustment in the Transfer Pricing order. So, the Assessing Officer had no jurisdiction to pass a draft order under sec. 144C(1), therefore, the order is without jurisdiction and liable to be annulled.</description>
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