Held that since the TPO is bound to pass the order at any time before six days prior to the date on which the period of limitation referred to section 153 expires in view of the provisions of section 92CA (3A) said sixty days period expired on 29 th Jan, 2015 and therefore the order passed on 30 th Jan 2015 was barred by the limitation. Assesee being ceased to be an eligible assesee within the meaning of section 144C(15)(b) in the absence of valid transfer pricing order, the time limit for completion of assessment stood reverted back to twenty-one moths from the end of the relevant assessment year 2011-12 and consequently, the final assessment order passed by the Assessing Officer on 26 th Feb 2016 is also barred by limitation.    (AY. 2011-12)