Held that the  Assessing Officer does not have jurisdiction to propose any transfer pricing adjustment in case where he has not made any reference to TPO. Accordingly   where Assessing Officer did not make any reference to TPO for transactions covered by Transfer Pricing Regulations and he simply incorporated suggestion and adjustment made by TPO in assessment order, such addition is  not in compliance with provisions contained in section 92CA and, same is  set aside. (AY. 2008-09)