Order of Transfer pricing Officer is based on reference of Assessing Officer and therefore, it is also part of assessment record and can be revised by Commissioner. (AY. 2010-11)
Agro Tech Foods Ltd. v. DCIT (2021) 187 ITD 763 / 211 TTJ 715/ 201 DTR 297 (Hyd.)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order of Transfer pricing Officer-Part of assessment record-Can be revised. [S. 92CA]