The assessee has filed return which included income from transactions with associated entities abroad . The TPO had after issuing of notice  passed order dated 1-11-2019 which according the  assessee  barred by limitation of one day . The assessee challenged the order by filing writ petition . The Court held that as there was no disputes on facts the issue being facts and law the writ is maintainable . The Court held that section 153 states that no order of assessment shall be made at any time after expiry of 21 months from the end of the assessment year in which the income was first assessable . The submission of the revenue is that limitation expires only on 12.a.m  of 1-1 -2020 . However , this wold mean that an order of assessment can be passed at 12.am on 1 -1 -2020 , where as the court of the view that such order would held to be barred by limitation as the proceedings for assessment should be completed before 11.59. 59 of 31 -12- 2019 . The Court held that the period of 21 months expires on 31-12 -2019  that must stand excluded since Section 92CA(3A) states  ‘before 60 days prior to the date on which the period of limitation referred to section 153 expires ‘ . Excluding 31 -12- 2019 , the period 60 days would expire on 1-11 -2019 and the Transfer pricing orders thus ought to have been passed on 31 -10 -2019 or any  date prior thereto . Incidentally the Board , in the Central Plan also indicates the date by which the Transfer Pricing orders are to be passed as 31-10 -2019 . Accordingly the order is held to be barred by Limitation .   ( WP.No. 32699 of 2019 dt 7-09- 2020( AY.    )