Once Limitation Ends, TPO Route Cannot Extend Assessment Time

CBRE South Asia Pvt. Ltd Vs Additional, Joint, Deputy, ACIT (ITAT Delhi) Once Limitation Expires, TPO Route Can’t Revive It:- Belated TPO Reference Dooms Assessment: Delhi ITAT Quashes AY 2019-20 Order as Time-Barre Delhi ITAT ‘B’ Bench in CBRE South Asia Pvt Ltd vs ACIT, NFAC (ITA No.2282/Del/2024, AY 2019-20, order dated 23-12-2025) quashed the assessment order dated 28-03-2022 as barred by limitation, holding that a reference to TPO made after expiry of the statutory time limit u/s 153 is void, and cannot extend limitation. Assessee had filed its return for AY 2019-20 and the normal t...