The Assessee filed  an additional ground before the Hon’ble Tribunal that the order passed by the Ld. TPO is time barred under the provisions of section 153 r/w. 92CA (3) of the Act and hence it is liable to be quashed. As per the assessee, reference u/s 92CA (3) of the Act was received by the Ld. TPO on 3-7-2012 and therefore date of limitation for passing of the order by ld. TPO expired on 30-1-2014. Whereas the Ld. TPO passed order u/s 92CA (3) on 31-1-2014. Therefore, the order passed by the Ld. TPO is barred by the limitation. The Assessee thus submitted that since the order of the Ld. TPO is barred by limitation, subsequent proceedings made pursuant to order u/s.92CA (3) does not survive. Tribunal held that  when an order is passed without jurisdiction or beyond the permissible time, it is considered as null and void. The effect of passing a null and void order is that it is considered as non-est, meaning thereby, that it entails all the consequences of not having been passed at all and is ignored for all practical purposes. Passing of the time barred order by the TPO, which is again a mandatory procedure prescribed under the Act, would be a non-curable defect, having the consequence as if it was not passed. In such circumstances, though the final assessment order would be saved but the addition on account of transfer pricing adjustment arising from the determination of the ALP of the international transactions by the TPO as emanating from his time barred order, would be unsustainable.  (AY. 2010-11)