TPO proposed an upward adjustment to total income of assessee in respect of international transaction of marketing support services. DRP affirmed the order dt.  28-1-2022 but final assessment order was passed by Assessing Officer on 30-12-2022. On appeal the Tribunal held that  as per provisions of section 144C(13) ought to have been passed on or before 28-2-2022 hence the  assessment order was time-barred and void ab initio. (AY. 2017-18)