Section 92CA(3) Order Void Due to Limitation Period Expiry; Not Protected by Section 292BB of Income Tax Act.

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....Validity of proceedings u/s. 92CA(3) passed after expiry of limitation period - period of limitation - In the present facts, the Ld. CIT.DR has in the written submission mentioned that the order of the Ld. TPO is passed on 29.01.2014 or 30.01.2014 but dated 31.01.2014. Then, the order of the Ld. TPO is not only irregular, wrong or illegal but is also null and void. Such action cannot be considered to be of any irregularity in the procedure, so as to get any kind of protection u/s. 292BB of the Act. - AT....