Assessee had raised its objection before the DRP which had confirmed the action of TPO and challenged the assessment order dated 28.05.2021 before  the High court  on the ground that the assessment order was passed before the expiry of the time period granted for filing objection before DRP and High Court  quashed the assessment order.  Subsequently the DRP passed its direction dated 28 -1 -2022  but the final assessment order was passed by the Assessing Officer on 30- 12 -20022 . On appeal the assessee challenged the final assessment order is barred by limitation. As per section 144C (13), the order ought to have been  passed  on or before 28-2 -2022 . i.e  with in on month from the end of the month in which DRP’s direction was received .    The ITAT held that the   order passed beyond period of  one month from end of month in which direction received from DRP  is time barred and void -ab initio. (AY. 2017 -18 )