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2021 (9) TMI 229 - AT - Income TaxAdmission of additional ground - TP Adjustment issue - whether the impugned order u/s. 92CA(3) of the TPO has been passed beyond the time limit provide under section 92CA(3A), therefore, bad in law and liable to the quashed? - HELD THAT:- We are of the view that this additional ground raised by the assessee will go to the root of the matter. Hence, we admit the additional ground raised by the assessee, which would not require any fresh investigation into facts of the case, by following the dictum laid down by the Hon'ble Apex Court in the case of National Thermal Power Co. Ltd. v. CIT [1996 (12) TMI 7 - SUPREME COURT]. This additional ground is raised for the first time before the Tribunal and the Income Tax Authorities did not have any occasion to examine the merits of the additional ground. Accordingly, we remit the issue raised in the additional ground to the files of the DRP, for fresh adjudication in accordance with law. Since we have remitted the issue raised in the additional ground to the files of the DRP, which will go to the root of the matter, we are refrained from adjudicating the grounds raised in the assessee's appeals.
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