https://www.taxtmi.com/caselaws?id=312954 ITAT Mumbai held that TPO's order u/s 92CA(3) passed on 01.11.2019 was time-barred by one day, as the limitation period expired on 31.10.2019. Following Madras HC decisions in Pfizer Healthcare Ltd. and Saint Gobain India P. Ltd., the tribunal ruled that since the TPO's order was barred by limitation, there was no eligible assessee under section 144C(15). The assessee's appeal was allowed due to this procedural violation of the 60-day limitation requirement under section 92CA(3A). en-us Thu, 22 Jun 2023 00:00:00 +0530 Fri, 15 Mar 2024 17:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312954 ITAT Mumbai held that TPO's order u/s 92CA(3) passed on 01.11.2019 was time-barred by one day, as the limitation period expired on 31.10.2019. Following Madras HC decisions in Pfizer Healthcare Ltd. and Saint Gobain India P. Ltd., the tribunal ruled that since the TPO's order was barred by limitation, there was no eligible assessee under section 144C(15). The assessee's appeal was allowed due to this procedural violation of the 60-day limitation requirement under section 92CA(3A). Case-Laws Income Tax Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312954