https://www.taxtmi.com/caselaws?id=787478 An assessment-related order issued after proposing new transfer pricing comparables under Section 92C(3) was held vitiated by breach of the principles of natural justice because the officer proceeded without considering the taxpayer's replies and without granting adequate time to collate and supply additional comparable materials; the taxpayer had filed partial responses and later submitted sector-specific data which was not referred to. Outcome: the impugned order is set aside and the matter remanded for fresh examination after affording a proper opportunity to reply, with a fresh order to be passed within three months. en-us Mon, 23 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787478 An assessment-related order issued after proposing new transfer pricing comparables under Section 92C(3) was held vitiated by breach of the principles of natural justice because the officer proceeded without considering the taxpayer's replies and without granting adequate time to collate and supply additional comparable materials; the taxpayer had filed partial responses and later submitted sector-specific data which was not referred to. Outcome: the impugned order is set aside and the matter remanded for fresh examination after affording a proper opportunity to reply, with a fresh order to be passed within three months. Case-Laws Income Tax Mon, 23 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787478