Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income
42 Taxmann.com 393Income Tax Appellate Tribunal2014#7917 most cited
What is Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income authority for?
The Commissioner (Appeals) can pass an ex-parte assessment order under Section 251 read with Section 144 of the Income-tax Act, 1961, if the assessee fails to attend assessment proceedings or produce documents despite multiple notices and adjournments.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.
Also referred to as
Shivangi Steel (P.) Ltd. · Section 251 · Section 144 · Commissioner (Appeals) Powers · Ex-parte order · Section 143(2) · Section 142(1) · non-compliance · non-appearance