The Assessing Officer can complete the assessment of income from international transactions in disregard of the order passed by the Transfer Pricing Officer (TPO) by accepting the contention of the assessee. Explain.

Section 92CA(4) of the Income Tax Act, 1961, provides that the order of the Transfer Pricing Officer determining the arm's length price (ALP) of an International Transaction is binding on the Assessing Officer. The Assessing Officer shall proceed to compute the total income from the International Transactions in conformity with the arm's length price (ALP) as determined by the Transfer Pricing Officer. Therefore, the Assessing Officer cannot complete the assessment of income from international transactions in disregard of the order of Transfer Pricing Officer and on the basis of contention raised by the Assessee.