Assessee filed its return for AY 2016-17 and TPO passed an order on 1-11-2019. The assessee filed a writ petition challenging the TPO order passed under section 92CA(3) being barred by limitation by one day. Limitation under section 153 expired on 31-12-2019 and period of 60 days prior to the last date on which period of limitation referred to in section 153 for making assessment expires is 1-11-2019 and hence ‘any date prior thereto’ would mean 31-10-2019 or before and thus the impugned order is  held to be barred by limitation. Accordingly the order passed on 1-11-2019 were barred by limitation. (AY.2016-17) (SJ)