Transfer Pricing Order passed beyond the period of Limitation: ITAT quashes order u/s 92CA(3) [Read Order]

Transfer pricing order - Transfer pricing - ITAT - order - taxscan

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) quashed the order under section 92CA(3) of the Income Tax Act,1961 as the transfer pricing order was passed beyond the period of limitation. It was contended that the TPO passed two assessment orders dated 31.10.2019 and 1.11.2019. The order dated 31.10.2019 is a manual order…

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