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    <description>The court allowed the writ application, quashing the reference made by the Assessing Officer to the Transfer Pricing Officer and the impugned notice. The proceedings were remitted to the Assessing Officer for fresh consideration with a direction to provide an opportunity of hearing to the applicant and pass a reasoned order. The court extended the limitation period for assessment by the duration of the stay on proceedings before the Transfer Pricing Officer.</description>
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      <description>The court allowed the writ application, quashing the reference made by the Assessing Officer to the Transfer Pricing Officer and the impugned notice. The proceedings were remitted to the Assessing Officer for fresh consideration with a direction to provide an opportunity of hearing to the applicant and pass a reasoned order. The court extended the limitation period for assessment by the duration of the stay on proceedings before the Transfer Pricing Officer.</description>
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