'Eligible Assessee' Definition in Section 144C Applies to Remanded Proceedings for Fresh Adjudication by Assessing Officer.

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....Assessment u/s 144C - Definition of ‘eligible assessee’ would equally apply to the proceedings remanded to the Assessing Officer for fresh adjudication when the variation in income or loss returned which is prejudicial to the interest of the assessee arises as a consequence of the order of the Transfer Pricing Officer.....