https://www.taxtmi.com/caselaws?id=753032 The Delhi HC held that the second reference made by the AO to the TPO on 27 December 2018 was unwarranted and legally unsustainable. The ITAT had already remanded the matter directly to the TPO on 14 July 2017, who passed an order on 17 October 2017. The AO failed to pass the consequential assessment order as mandated under Section 92CA(4). The court ruled that the nine-month limitation period under Section 153(3) expired on 31 December 2018, depriving the respondent of jurisdiction to pass any further assessment orders for AY 2009-10. The writ petition was allowed. en-us Mon, 20 May 2024 00:00:00 +0530 Wed, 22 May 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753032 The Delhi HC held that the second reference made by the AO to the TPO on 27 December 2018 was unwarranted and legally unsustainable. The ITAT had already remanded the matter directly to the TPO on 14 July 2017, who passed an order on 17 October 2017. The AO failed to pass the consequential assessment order as mandated under Section 92CA(4). The court ruled that the nine-month limitation period under Section 153(3) expired on 31 December 2018, depriving the respondent of jurisdiction to pass any further assessment orders for AY 2009-10. The writ petition was allowed. Case-Laws Income Tax Mon, 20 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753032