The case of the assessee is that since the definition of the TPO has no reference to the Addl. CIT, which position is further fortified by the fact that at the material time only the Jt. CIT and below were competent to be nominated so, the order passed in the case of the assessee by the Addl. CIT is bad in law. The first and the foremost thing which comes out of the definition of the TPO, as has been rightly stated by the learned Authorised Representative as well, that the same is exclusive and hence cannot be stretched by implication. Going by the mandate of the definition, in so far as we are concerned, it is vivid that the reference is to Jt. CIT and not the Addl. CIT. Though the argument of the assessee looks attractive at the first flush, but loses its shine on an in-depth scrutiny.