2025 (8) TMI 1284

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....ential order of the Transfer Pricing Officer dated 29 July 2025 [pursuant to the rejection order passed by the Dispute Resolution Panel-1, Mumbai], is also impugned. 2. Mr. Pardiwalla, the Senior Counsel appearing on behalf of the Petitioner, submitted the brief facts as under: a. The Petitioner is a private limited Company and is engaged in the business of developing, generating and supplying solar energy. The Petitioner's registered office is situated in Delhi. However, the PAN Database of the Respondents reflects the Mumbai Office of the Petitioner where the Petitioner's books of accounts are maintained. b. For the year under consideration, the Petitioner filed its return of income and thereafter its case was....

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....iled by the Petitioner as not maintainable before it. It is aggrieved by this Rejection Order that the Petitioner has filed the present petition ("Impugned Rejection Order"). e. Further, it was submitted that the Petitioner fearing that Respondent Nos 4 to 6 may pass a Final Assessment Order in view of Impugned Rejection Order dated 24 July 2025, the Petitioner once again approached the Respondent No. 3 at Delhi to refile its objections. However, the same has not been accepted by the Respondent No. 3 till date. f. It was further submitted that in the meantime, Respondent No. 6 (Transfer Pricing officer) has, on 29 July 2025, passed a consequential order giving effect to the Impugned Rejection Order passed by the Respondent....