Dispute Resolution Panel Mechanism U/s 144C Can’t Override Limitation U/s 153: ITAT Holds Coca Cola’s Assessments As Time-Barred

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Dispute Resolution Panel Mechanism U/s 144C Can’t Override Limitation U/s 153: ITAT Holds Coca Cola’s Assessments As Time-Barred

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Published on

26/01/2026

By Mariya Paliwala

Dispute Resolution Panel Mechanism U/s 144C Can’t Override Limitation U/s 153: ITAT Holds Coca Cola’s Assessments As Time-Barred

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while holding Coca Cola India’s assessments as time-barred held that Section 144C (Dispute Resolution Panel mechanism) cannot override Section 153 (time limits for completion of assessment) of the Income Tax Act, 1961. The core dispute before the Tribunal concerned the validity of the final assessment…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Dispute Resolution Panel