https://www.taxtmi.com/highlights?id=96481 Assessing Officer's reference to the Dispute Resolution Panel under section 144C was invalid where the Transfer Pricing Officer made no variation following a section 92CA request. The tribunal accepted the assessee's contention that an 'eligible assessee' status under section 144C is absent absent any proposed TPO variation, and therefore the AO wrongly invoked the DRP reference. Consequence: the assessment order was quashed and the assessee's appeal allowed. en-us Sat, 31 Jan 2026 08:55:17 +0530 Sat, 31 Jan 2026 08:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96481 Assessing Officer's reference to the Dispute Resolution Panel under section 144C was invalid where the Transfer Pricing Officer made no variation following a section 92CA request. The tribunal accepted the assessee's contention that an 'eligible assessee' status under section 144C is absent absent any proposed TPO variation, and therefore the AO wrongly invoked the DRP reference. Consequence: the assessment order was quashed and the assessee's appeal allowed. Highlights Income Tax Sat, 31 Jan 2026 08:55:17 +0530 https://www.taxtmi.com/highlights?id=96481