(6)Where-(a)the assessee does not furnish the information or documents or other evidence required by the Transfer Pricing Officer; or(b)the Transfer Pricing Officer finds that the assessee is not an eligible assessee; or(c)the Transfer Pricing Officer finds that the international transaction in respect of which the option referred to in sub-rule (1) has been exercised is not an eligible international transaction,the Transfer Pricing Officer shall, by order in writing, declare the option exercised by the assessee under sub-rule (1) to be invalid and cause a copy of the said order to be served on the assessee and the Assessing Officer:Provided that no order declaring the option exercised by the assessee to be invalid shall be passed without giving an opportunity of being heard to the assessee.
