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2017 (11) TMI 1137 - AT - Income TaxNo hearing provided before referring the matter to the TPO under provisions of section 92CA(1)- violation of principles of natural justice - Held that:- Not providing an opportunity to the assessee before referring the matter to TPO is a jurisdictional issue and thus the violation of same leads to an order which is not sustainable in law and the same is invalid /void. Hence, the orders passed by AO are bad in law and therefore stands quashed. In this view of the matter, the additional grounds raised by the assessee are allowed.
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