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Section 263 Order Quashed for Notice Issued to Non-Existent Entity

CA Vijayakumar Shetty 14 Jan 2026 120 Views 1 comment Print
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Case Law Details

Case Name : Shriram Finance Limited Vs PCIT-3 (ITAT Chennai)
Related Assessment Year : 2022-23
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Shriram Finance Limited Vs PCIT-3 (ITAT Chennai)

Section 263 Revision Quashed for Notice to Non-Existent Entity — PCIT Order Void Despite Alleged Excess Bad-Debt Claim

The Chennai Bench of the ITAT allowed the appeal of Shriram Finance Ltd. for AY 2022-23, quashing the revision order under section 263 on the fundamental jurisdictional ground that th

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Author Bio

CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty & Co. He is a graduate from St Aloysius College, Mangalore . View Full Profile

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