Determination of arm's length price.

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....d into by the assessee in any financial year, if he considers it necessary or expedient to do so.    (2) The Transfer Pricing Officer may, upon reference made to him under sub-section (1), serve on the assessee a notice requiring him, on a date to be specified therein-       (a) to attend his office or to produce, or cause to be produced, evidence, if any, ....

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....ce in relation to the international transaction to the best of his judgment, if the assessee does not co-operate or comply with his direction.   (5) The Transfer Pricing Officer shall send a report of his determination under subsection (3) or sub-section (4), as the case may be, to the Assessing Officer and the assessee.   (6) No determination under sub-section (3) or sub-section (....