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of The ITAT held that the Transfer Pricing Officer's order was barred by limitation as it was not passed within 60 days from the date of the final assessment order as required u/s 92CA(3A) read with Section 153/153B. The Transfer Pricing Officer was required to pass the order on or before 31.10.2019, which was 60 days prior to the expiry of the limitation period of 21 months from the end of the assessment year on 31.12.2019 as per Section 153. Since the Transfer Pricing Officer's order dated 01.11.2019 was barred by limitation, the final assessment order passed by the Assessing Officer on 26.02.2020 without the Transfer Pricing Officer's order also became barred by limitation.
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