https://www.taxtmi.com/caselaws?id=465780 Where objections to the draft assessment were filed beyond the 30-day period, the DRP rejected them as time-barred, leaving the AO to pass the final order u/s 144C(3) without DRP directions; however, the transfer pricing determination was vitiated because the TPO altered the assessee's transfer pricing method without issuing a show-cause notice or affording reasonable opportunity, contrary to principles of natural justice reflected in the order u/s 92CA(3). Consequently, the transfer pricing issue and resultant assessment were set aside and remanded to the AO/TPO for fresh adjudication after due opportunity, and the appeal was allowed for statistical purposes. en-us Wed, 22 Jan 2020 00:00:00 +0530 Thu, 08 Jan 2026 12:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465780 Where objections to the draft assessment were filed beyond the 30-day period, the DRP rejected them as time-barred, leaving the AO to pass the final order u/s 144C(3) without DRP directions; however, the transfer pricing determination was vitiated because the TPO altered the assessee's transfer pricing method without issuing a show-cause notice or affording reasonable opportunity, contrary to principles of natural justice reflected in the order u/s 92CA(3). Consequently, the transfer pricing issue and resultant assessment were set aside and remanded to the AO/TPO for fresh adjudication after due opportunity, and the appeal was allowed for statistical purposes. Case-Laws Income Tax Wed, 22 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465780