The appeals of the assessee are disposed of in the terms indicated as above
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
92a[or the Transfer Pricing Officer, as the case may be,] had been the subject matter96 of any appeal 97[filed on or before or after the 1st day of June, 198896], the powers of the*98[Principal Commissioner or] Commissioner under this sub-section shall extend 97[and shall be deemed always to have extended] to such matters