2009 (12) TMI 293

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....wal and P.C, Yadav for the respondents. Judgment: The petitioner by means of this writ petition has challenged the order dated October 23, 2009, passed by the Transfer Pricing Officer (TPO) under section 92CA(3) of the Income-tax Act, 1961 determining the arm's length price (ALP) in respect of international transaction for "representation services". On the basis of this order, the Assessing ....

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....he ongoing proceedings the petitioner be confronted/clarified etc., no such opportunity was given to the petitioner. 3. Further submission in this behalf is that the Transfer Pricing Officer in a unilateral manner and without confronting the petitioner on the necessity of adopting the basis which is followed in the order dated October 23, 2009, has made an addition of Rs. 41,95, 484 (rupees for....

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....price, such an order can be challenged by filing a writ petition under article 226 of the Constitution 5. Mr. Sahni has appeared on advance notice and has produced a photocopy of the order/entries. These entries demonstrate that the petitioner was called by the Transfer Pricing Officer from time to time; he was asked to furnish certain information and make submission in that behalf. The impugne....

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....section 144C of the Act which reads as under: "(6) The Dispute Resolution Panel shall issue the directions referred to in sub-section (5), after considering the following, namely:- (a) draft order; (b) objections filed by the assessee; (c) evidence furnished by the assessee; (d) report, if any, of the Assessing Officer, Valuation Officer or Transfer Pricing Officer or any other auth....