The Assessing Officer passed an order under section 143(3) read with section 144C(1) read with section 92CA of the Income-tax Act, 1961 for the assessment year 2013-2014 in which he had accepted the income declared by the assessee in the return but added the transfer pricing adjustment and disallowed the expenses claimed towards research and development. The Tribunal allowed the assessee’s appeal in respect of the transfer pricing adjustment but remitted the matter to the Assessing Officer in respect of the disallowance of research and development expenses. Thereafter, the Deputy Commissioner raised a demand for certain outstanding amounts for the assessment years 2013-2014, 2018-2019 and 2021-2022. On a writ petition contending that pursuant to the order of the Tribunal, the Transfer Pricing Officer did not pass an order giving effect to the order under section 254 and that only thereafter the Deputy Commissioner ought to have passed a fresh assessment order. High Court directed the Assessing Officer to pass an order as per the direction of the Tribunal within four weeks.  (AY. 2013-14)