The Tribunal vide order dated 25/01/2019, set aside the Final Assessment Order by deleting the adjustment made with regard to AMP Expenditure and remanded the adjustment of Rs. Consequent thereto, the TPO passed an order dated 20/05/2022 giving effect to the directions of the TPO and subsequently AO passed Final assessment Order u/s 254 r.w. The limitation for passing the Final Assessment Order in the case in hand ends on the last day of May, 2022, however, Final Assessment Order has been passed on 28/06/2022. Therefore, Impugned Final Assessment Order dated 28/06/2022 is barred by limitation. Intimation letter to DRP order unambiguously shows 27th April 2022 as date of uploading of DRP order.