Sec. 253(5) of Income Tax Act, 1961— Appeal- Only because the concerned TPO had failed to follow the directions of the DRP and failed to frame assessment order as per statutory provisions, that does not entitle the AO to frame the assessment order, for the sake of formality and leave the issue open so as to get it rectified as and when the order from the TPO as per directions of DRP will be received and thereby opening the limitation period to frame the assessment order for indefinite period, which is not mandate of the statute and since it was already held that the order passed by the AO under s. 144C r/w s. 143(3) was not void ab initio, hence, the consequent rectification order passed under s. 154 is also null and void - BASWARE CORPORATION INDIA V/s DY. CIT - [2020] 207 TTJ 115 (ITAT-CHANDIGARH)