S. 92CA : Transfer pricing-Reference to Transfer Pricing Officer-Arm’s Length price-Avoidance of tax-Survey-Notices issued to assessee calling for evidence and explanation with respect to Transfer Pricing Adjustment Proposed By Transfer Pricing Officer-Failure to furnish details bbefore Assessing Officer-Failure by Assessee to comply with notices issued in spite of several opportunities-Opportunity may be provided to assessee to present its case before Assessing Officer-Assessee to pay cost Rs. 25,000 in each appeal. [S. 92CA (3), 133A, 142(1), 144C]