transaction is void. It is submitted that
Explanation I to Section 92D was inserted by Finance Act, 2012 with
retrospective effect from 01.04.2002, applicable
called upon the petitioner to furnish information in
terms of Section 92D and Section 92E of the Income Tax Act, 1961 as
per the questionnaire
1014398051(1) in
issuing the notice u/s. 92CA(2) and 92D(3) of the Income Tax Act dated
19.12.2018 by the 2nd Respondent ... Income Tax dated 19.12.2018 under the
provisions of Sections 92CA(2) and 92D(3) of the Income Tax Act, 1961 (in
short ‘Act’) for assessment
charges of the Appellant based on TNMM
Method as required under section 92D of the Act read with
Rule 10D of the Income-Tax Rules
assessee was called
upon to furnish the information in terms of Section 92D and 92E of the Act as
given in the questionare which
records of the 1st
respondent pertaining to the order G.O.92D) No.449 Home (POL.V) Department
dated 13.08.2013 conforming the order
