ORDER :

The petitioner has filed the present writ petition challenging impugned order dated 14.11.2017 passed by the 1st respondent assessing officer for the assessment years 2009-10.

2. The impugned order has been passed by the 1st respondent pursuant to order dated 14.8.2017 of the 2nd respondent Transfer Pricing Officer.

3. These orders were passed by the respective respondents pursuant to an order dated 21.12.2017 of the Income Tax Appellate Tribunal in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016for the assessment years 2009-10; 200010-11 and 2011-12.

4. The main contention of the petitioner in the present writ petition is that after a Transfer Pricing Order dated 14 8.2017 was passed by the 2nd respondent Transfer Pricing Officer after the case was remanded back by the Income Tax Appellate Tribunal by its common order dated 21.12.2017 in ITA Nos. 754/Mds/2014; 972/Mds/2015 and 455/Mds/ 2016, for AY 2009-10, 2010-11 and 2011-12 and therefore it was incumbent on the part of the 1st respondent to have passed a Draft Assessment Order under section 143 (3) read with section 92CA (4) and section144C(1)of the Income Tax Act, 196.

5. It is submitted that, instead of passing a Dra