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Section 143(3)2

ASSAM BIO ETHANOL PRIVATE LIMITED,GUWAHATI vs. ITO W-1(1), GUWAHATI, GUWAHATI

Appeal is partly allowed

ITA 288/GTY/2024[2021-22]Status: DisposedITAT Guwahati16 Oct 2025AY 2021-22

Bench: The Drp Was That The

Section 143(3)Section 144Section 144C(3)

Transfer Pricing Officer (TPO) held that the impugned payment was unjustified and proposed a ‘nil’ figure as against the impugned amount showed and claimed by the assessee. The following are the critical findings in the Ld. AO’s order: “3.2.5 On receiving TPO order, order u/s 144C(3) of the Act was passed on 15.12.2023 against which the assessee filed