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    <title>2021 (6) TMI 870 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed the writ petition, concluding that the petitioner had not demonstrated a breach of natural justice or a clear error on record. The court underscored the necessity of exhausting statutory remedies, such as approaching the DRP and ITAT, before seeking judicial intervention. The petitioner&#039;s challenge was deemed premature, as Tribunal orders for one assessment year do not bind subsequent years due to variations in transactions and payments. The court emphasized adherence to judicial precedents and the proper jurisdictional role of the TPO, aligning with established legal principles.</description>
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      <description>The HC dismissed the writ petition, concluding that the petitioner had not demonstrated a breach of natural justice or a clear error on record. The court underscored the necessity of exhausting statutory remedies, such as approaching the DRP and ITAT, before seeking judicial intervention. The petitioner&#039;s challenge was deemed premature, as Tribunal orders for one assessment year do not bind subsequent years due to variations in transactions and payments. The court emphasized adherence to judicial precedents and the proper jurisdictional role of the TPO, aligning with established legal principles.</description>
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