DRP Assessments Invalid If Passed Beyond Limitation Under Section 153: ITAT

HomeDirect TaxDRP Assessments Invalid If Passed Beyond Limitation Under Section 153: ITAT

DRP Assessments Invalid If Passed Beyond Limitation Under Section 153: ITAT

Direct Tax

Published on

31/01/2026

By Mariya Paliwala

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has quashed multiple final assessment orders, holding that assessments completed through the Dispute Resolution Panel (DRP) mechanism under Section 144C of the Income Tax Act, 1961 cannot escape the overall limitation prescribed under Section 153. The bench of Vikas Awasthy (Judicial Member) and Sanjay Awasthi…

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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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DRP Assessments Invalid If Passed Beyond Limitation Under Section 153: ITAT

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