https://www.taxtmi.com/caselaws?id=436004 The Tribunal allowed the appeal of the assessee, holding that the Transfer Pricing Officer's (TPO) order dated 01/11/2019 was barred by limitation, rendering the assessee ineligible under section 144C. Consequently, the draft assessment order dated 07/12/2019 and the final assessment order dated 31/03/2021 were also deemed invalid and void. The Tribunal quashed the entire assessment proceedings as void ab initio, citing various judicial precedents. en-us Fri, 24 Mar 2023 00:00:00 +0530 Fri, 31 Mar 2023 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436004 The Tribunal allowed the appeal of the assessee, holding that the Transfer Pricing Officer's (TPO) order dated 01/11/2019 was barred by limitation, rendering the assessee ineligible under section 144C. Consequently, the draft assessment order dated 07/12/2019 and the final assessment order dated 31/03/2021 were also deemed invalid and void. The Tribunal quashed the entire assessment proceedings as void ab initio, citing various judicial precedents. Case-Laws Income Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436004