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2023 (4) TMI 30 - ITAT MUMBAI
Validity of order u/s.92CA(3) as barred by limitation - additional ground as stated that since the order of the ld. TPO is barred by limitation, the assessee does not become “eligible assessee” u/s.144C - HELD THAT:- As relying on Mondelez India Foods Pvt. Ltd [2022 (11) TMI 1339 - ITAT MUMBAI] we hold that the order of the ld. TPO dated 01/11/2019 and draft assessment order dated 07/12/2019 as barred by limitation, thereby resulting in assessee not being an eligible assessee u/s.144C(15)(b)(i) of the Act and consequentially the final assessment order is also bad in law. Accordingly, grounds raised by the assessee are hereby allowed.