Assessee reported certain international transactions in Form No. 3CEB, including Sale of Pharmaceutical products.   Assessing Officer made a reference to Transfer Pricing Officer for determining ALP of international transactions on ground that there was transfer pricing addition of more than Rs. 10 crore in earlier year  It was contended before the Appellate Tribunal that Assessing Officer could not have made a reference to TPO on basis of said reason and hence, such a reference should be declared invalid. Tribunal held that   since neither transfer pricing adjustment of more than Rs. 10 crore was made for an earlier year nor, as a sequitur there was any question of such transfer pricing adjustment having been either upheld by a judicial authority or pending in appeal, Assessing Officer made a reference to TPO in contravention of Instruction No. 3 of 2016, which is binding on Assessing Officer and, thus, such reference was to be declared as invalid and consequential transfer pricing adjustment was directed to be deleted. (AY. 2014-15)