S.J. VAZIFDAR, J.

Respondent No.1 is the Assessing Officer and respondent No.2, also a Deputy Commissioner of Income Tax, is the Transfer Pricing Officer (TPO).

2. The petitioner seeks a writ of certiorari to quash the reference by the first respondent to the second respondent-Transfer Pricing Officer (TPO) and the satisfaction recorded by the first respondent for making the reference. The relief was sought on the ground that the provisions of Chapter-X of the Income Tax Act, 1961 (for short ‘the Act’) were not applicable to the international transactions undertaken by the petitioner as they were not with its associated enterprises within the meaning of that expression in the Act. It is contended, therefore, that the entire proceedings including the reference to the TPO for the assessment year 2011-12 is without jurisdiction and void.

3. By our interim order dated 29.08.2016 we recorded Ms. Radhika Suri’s statement that the petitioner would only raise legal submissions to the effect that before making a reference to the TPO to determine the arms length price of an international transaction the Assessing Officer is bound to grant the assessee an opportunity of showing cause a