TRANSSYS SOLUTIONS PRIVATE LIMITED Vs. ASSISTANT COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 3(1) AND ORS.

JUDGEMENT

(1.) These appeals by the appellant/assessee are directed against the common order dtd. 15/10/2020, passed in W.P.Nos.5760 and 35246 of 2019 filed by the assessee.

(2.) W.P.No.5760 of 2019 was filed challenging the notice dtd. 19/12/2018, issued by the second respondent, the Transfer Pricing Officer (TPO), in exercise of his powers under Sec. 92CA(2) and Sec. 92D(3) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for the assessment year 2016-17.

(3.) W.P.No.35246 of 2019 was filed challenging the draft order under Sec. 144C of the Act passed by the Deputy Commissioner of Income Tax on 27/11/2019.