https://www.taxtmi.com/caselaws?id=785791 Invoking the dispute resolution mechanism under section 144C is improper where the Transfer Pricing Officer issued no variation after a section 92CA reference; consequently the assessee cannot be treated as an eligible assessee for section 144C proceedings and the Assessing Officers reliance on that provision is invalid. The tribunal concluded that absence of any TPO variation forecloses transfer pricing reference under section 144C and therefore quashed the assessment order, allowing the assessees appeal. en-us Wed, 28 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785791 Invoking the dispute resolution mechanism under section 144C is improper where the Transfer Pricing Officer issued no variation after a section 92CA reference; consequently the assessee cannot be treated as an eligible assessee for section 144C proceedings and the Assessing Officers reliance on that provision is invalid. The tribunal concluded that absence of any TPO variation forecloses transfer pricing reference under section 144C and therefore quashed the assessment order, allowing the assessees appeal. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785791