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Agilent Technologies India Pvt. Ltd., ... vs Acit, Circle- 1(2), New Delhi on 28 April, 2022
American Express (India) Pvt. Ltd., New ... vs Assessee
"5. We have heard rival contentions and gone through
the relevant material available on record. From the
material placed before us it emerges that TPO has
utilized information for comparability from the
companies which are not in public domain. The
information has been obtained by issuing notices u/s
133(6) and the gathered information is not supplied to
assessee to enable it to meet the objections. The
principle of natural justice enunciate that before
proceeding to use some material against assessee, the
same should be supplied and the issue should be decided
after hearing the objections in this behalf. This view is
supported by the coordinate benches of the ITAT in the
cases of M/s Genisys Integrating Systems (India) Pvt.
Ltd. and M/s Kodiak Networks (India) Pvt. Ltd. (supra).
Consequently, we are of the view that such information
gathered by the TPO u/s 133(6) should be provided to the
assessee to enable it to verify the comparable figures
with a right to file objection/apply thereon. The TPO
shall arrive at the ALP after providing the assessee
adequate opportunity of being heard in accordance with
law. Consequently, we set aside the matter back to the
file of AO/TPO accordingly."
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