Comparables accepted in subsequent year couldn’t be rejected by TPO in earlier year without any reas

IT/ILT-I: Where TPO made adjustment to assessee's ALP by rejecting a comparable picked up by assessee, in view of fact that while making impugned adjustment TPO did not consider assessee's plea that said comparable had been accepted in succeeding year and, moreover detailed reasons for rejecting it had not been assigned, impugned adjustment deserved to be set aside and matter was to be remanded back for disposal afresh