HomeDirect TaxDRP Timeline Can’t Override Statutory Limitation: ITAT

DRP Timeline Can’t Override Statutory Limitation: ITAT

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The ITAT Hyderabad has held that Disputes Resolution Panel (DRP) timeline can’t override statutory limitation. The bench of Vijay Pal Rao (Vice President) and Madhusudan Sawdia (Accountant Member) has observed that the final assessment order dated 18.10.2024 was time-barred, since in a TPO-reference case the outer limitation under Section 153(1) r/w 153(4) expired on 31.12.2023….

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Amit Sharma
Amit Sharma
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has covered tax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B. and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.

Latest articles

CAG’s Role in GST Audits Questioned: Concerns Over Indirect Access to Taxpayer Documents

A recent discussion among indirect tax experts has revived an important debate regarding the...

Top 10 Cashback UPI Apps in India (2026)

India’s Unified Payments Interface (UPI) has transformed the digital payment ecosystem by enabling instant...

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 7, 2026

Here’s the Tax Law Daily Bulletin for March 7, 2026. GST GST DEPT. TO CONSIDER RESTORATION...

Time Limit to Claim Input Tax Credit under GST

Input Tax Credit (ITC) is a cornerstone of the Goods and Services Tax (GST)...

More like this

CAG’s Role in GST Audits Questioned: Concerns Over Indirect Access to Taxpayer Documents

A recent discussion among indirect tax experts has revived an important debate regarding the...

Top 10 Cashback UPI Apps in India (2026)

India’s Unified Payments Interface (UPI) has transformed the digital payment ecosystem by enabling instant...

JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 7, 2026

Here’s the Tax Law Daily Bulletin for March 7, 2026. GST GST DEPT. TO CONSIDER RESTORATION...