No Recording of Service of Notice: ITAT Sets Aside Revision Order

Citron Infraprojects Ltd. Vs PCIT (ITAT Mumbai) Introduction: In a recent judgment dated 27th July 2023, the Income Tax Appellate Tribunal (ITAT) Mumbai set aside an order passed by the Principal Commissioner of Income Tax (PCIT) concerning Citron Infraprojects Ltd. This decision raises crucial questions about the principles of natural justice, revision orders, and assessment proceedings in income tax cases. Non-Adherence to Principles of Natural Justice: One of the key issues raised in the appeal by Citron Infraprojects Ltd. was that the PCIT did not adhere to the principles of natural justic...