https://www.taxtmi.com/caselaws?id=794803 Failure to refer specified domestic transactions to the TPO and to issue a draft assessment order was treated as a procedural irregularity, not an incurable illegality. Reading Section 92CA(1), Section 92C(3), Section 144C(1) and CBDT Instruction No. 3/2016 together, ITAT Delhi held that the assessment could not be quashed solely on that basis. The order quashing the assessment was reversed on this issue, and the matter was restored to the Assessing Officer for de novo consideration after proper transfer pricing reference in accordance with law. en-us Wed, 08 Jul 2026 00:00:00 +0530 Sat, 11 Jul 2026 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794803 Failure to refer specified domestic transactions to the TPO and to issue a draft assessment order was treated as a procedural irregularity, not an incurable illegality. Reading Section 92CA(1), Section 92C(3), Section 144C(1) and CBDT Instruction No. 3/2016 together, ITAT Delhi held that the assessment could not be quashed solely on that basis. The order quashing the assessment was reversed on this issue, and the matter was restored to the Assessing Officer for de novo consideration after proper transfer pricing reference in accordance with law. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794803