Assessee entered into a number of international transactions with its associated enterprises abroad, and as a consequence of order passed under section 92CA(3), returned income of assessee was proposed to be increased by Assessing Officer, by making adjustment. The asseessee contened that the  Assessing Officer did not ‘forward’ draft assessment order on or before prescribed date, i.e., on 31-12-2018 hence the  assessment order was time-barred. The Revenue contended that the  Assessing Officer had  sent draft assessment order to assessee on 10-12-2018, even though at old address, he had ‘forwarded’ draft assessment order within prescribed time limit. On Appeal the Tribunal held that the notice dated 25-10-2018 issued by Assessing Officer under section 142(1), was on new address and, thus, justification for use of old address, was devoid of legally sustainable merits. Since there was no forwarding, not even an effort to forward, draft assessment order to correct address, or at least address furnished to Assessing Officer under proviso to rule 127(2), within permitted time frame under section 153 read with section 144C, said order was barred by limitation  (AY. 2015-16)