ORDER :

A short point that arises for consideration in these writ petitions is whether the respondent Assessing Officer was justified in passing the impugned orders dated 6.3.2017 before passing a Draft Assessment Order under section 143(3) read with Section 92CA (4) and Section 144C (1) of the Income Tax Act, 1961.

2. Earlier by an order dated 24.8.2016, the Income Tax Appellate Tribunal had allowed the appeal filed by the respondent in I.T.A. Nos. 952/Mds of 2015 and I.T.A.No740/Mds 2016 for the Assessment Years years 2010-11 and 2011-12 with the following observations :-

“7. We have heard both the parties and perused the material on record. The main issue for consideration is whether the CUP method to be followed or TNMM to be followed to determind the ALP of assessee's case. This was considered by the Tribunal in the case of M/s Knorr Bremsc India Pvt. Ltd. Vs. ACIT vide order dated 31.10.2012, wherein held that:-

“9. The appellant has also assailed the addition made on account of international transactions (Rs.1,52,07,206/- towards professional consultancy and Rs.1,40,56,800/- towards management fee for support services), by determining Nil value as the ALP. The TPO found that the