Ms. Swati Pawa v. DCIT

103 Taxmann.com 300High Court2019#4271 most cited

What is Ms. Swati Pawa v. DCIT authority for?

The Commissioner (Appeals) may pass an order on the basis of material available on hand if the assessee fails to comply with notices despite sufficient opportunity. However, the Tribunal may restore appeals to the AO if similar cases on similar facts were restored.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Also referred to as

Ms. Swati Pawa · section 143(3) · section 234A · section 234B · section 234C · section 250(1) · section 251(1) · non-speaking order · service of notice · Commissioner (Appeals) · opportunity of hearing · material on record

Issues it is cited on

Judgments citing Ms. Swati Pawa v. DCIT