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ITAT Mumbai Quashes PCIT’s 263 Order Passed Without Notice & Beyond Limitation
Case Law Details
- Case Name
- Hampi Expressways Pvt. Ltd. Vs PCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Mumbai
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Hampi Expressways Pvt. Ltd. Vs PCIT (ITAT Mumbai)
No Notice, No 263: Limitation Cannot Be Extended- Tribunal Strikes Down PCIT’s 263 Order Passed Without Hearing
Hampi Expressways Pvt. Ltd., engaged in construction & maintenance of roads, rails, bridges & infrastructure, filed appeal against revisionary order passed u/s 263 by Pr. CIT, Mumbai on 31.03.2025 for AY 2020-21.
Assessee had filed return declaring NIL income & assessment was completed u/s 143(3) r.w.s. 144B on 23.09.2022 accepting the return. Based on Revenue Audit objection in AY 2022-23 regarding depr...






