Held that time limit for completion of assessment for the relevant assessment year 2015-16 expired on 31 St December 2019 after including the extended time period provided under section 153(4) as well as Section 92CD(5) (b) and consequently, the due date for passing the order under section 92CA (3) was 31 st Otober, 2019. Order passed by TPO passed under S.92CA(3) on 1 st November 2019.i.e. beyond the time limit prescribed under S.92CA (3A). The order u/s 144C (1) for passing the draft assessment order on 30 th December, 2019. Assessment order passed by the AO on 6 th April 2021 is barred by limitation and is void ab initio.  (AY. 2015-16, 2016-17)