https://www.taxtmi.com/caselaws?id=421142 The court dismissed the intra-court appeals, upholding the learned Judge's order that the Transfer Pricing Officer's order dated 01.11.2019 was barred by limitation. The court held that the time limit prescribed under Section 92CA(3A) is mandatory, and the order should have been passed on or before 31.10.2019. The writ petitions were deemed maintainable as the issue of limitation is a pure question of law affecting the jurisdiction of the TPO. The court also clarified the interpretation of the statutory provisions related to the computation of time limits. en-us Thu, 31 Mar 2022 00:00:00 +0530 Thu, 23 Jun 2022 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421142 The court dismissed the intra-court appeals, upholding the learned Judge's order that the Transfer Pricing Officer's order dated 01.11.2019 was barred by limitation. The court held that the time limit prescribed under Section 92CA(3A) is mandatory, and the order should have been passed on or before 31.10.2019. The writ petitions were deemed maintainable as the issue of limitation is a pure question of law affecting the jurisdiction of the TPO. The court also clarified the interpretation of the statutory provisions related to the computation of time limits. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421142