The AO referred the assessee’s specified domestic transactions to the TPO, who passed the order under section 92CA(3) on 01.11.2019. The assessee contended that the TPO ought to have passed the order on or before 31.10.2019 in terms of section 92CA(3A). The Tribunal held that the TPO’s order passed on 01.11.2019 was barred by limitation. Consequently, the assessee could not be treated as an “eligible assessee” under section 144C(15)(b)(i), rendering the extended limitation under section 153 inapplicable. As a result, the draft assessment order, DRP directions and the final assessment order were held to be void ab initio and liable to be quashed. The appeal was allowed. [AY. 2016-17]