Swadesh Polytex Ltd. v. ITO

127 ITR 287High Court#16599 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 144Section 147Section 148Section 142(1)Section 144BSection 250Section 114Section 133(6)

Issues it is cited on

ex-parte assessmentservice of noticesection 144bsection 142(1)section 144section 148section 147nfactotal incomedocument

Judgments citing Swadesh Polytex Ltd. v. ITO

Navneetbhai Ramanlal Patel, Ahmedabad vs. The ITO, Ward-2(1)(2), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 223/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad04 Nov 2025AY 2016-17

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyalआयकर अपील सं /Ita No.223/Ahd/2025 िनधा"रण वष" /Assessment Year : 2016-17 Navneetbhai Ramanlal Patel The Ito बनाम/ 19, New Ambica Park Society Ward-2(1)(2) V/S. D Cabin Sabarmati Ahmedabad – 380 051 Ahmedabad – 380 019 "थायी लेखा सं./Pan: Aqzpp 2479 D (अपीलाथ"/ Appellant) ("" यथ"/ Respondent) Assessee By : Shri Hiren Trivedi, Ar Revenue By : Shri C. Dharani Nath, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 17/09/2025 घोषणा की तारीख /Date Of Pronouncement: 04/11/2025 आदेश/O R D E R Per Siddhartha Nautiyal, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 14/10/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2016-2017. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Hiren Trivedi, ARFor Respondent: Shri C. Dharani Nath, Sr.DR
Section 143(1)Section 144Section 147Section 148Section 234ASection 250Section 271(1)(c)

…visions of section 144 read with section 147 of the Act, the AO completed the assessment to the best of his judgment and added Rs. 46,88,950/- to the total income as fictitious loss. The AO relied on judicial precedents including Swadeshi Polytex Ltd. v. ITO [127 ITR 287 (All.)] and CIT v. Motor General Finance Ltd. [254 ITR 449 (Del.)] to justify the best judgment assessment in cases of non-compliance with statutory notices. 4. Aggrieved, the assessee filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)], NFAC. In the statement of facts and grounds of appeal, the assessee challenged the valid…

ITO Ward 2(1), Nagpur, Civil Lines vs. Datamatic System Pvt. Ltd., Nagpur

In the result, all the three appeals of the Revenue are dismissed

ITA 579/NAG/2024[2013]Status: DisposedITAT Nagpur30 Jan 2025

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 142(1)Section 144Section 147Section 148

…has to gather relevant material and to make the assessment of the total income to the best of his judgment u/sec.144 of the Act and determine the sum payable by the assessee on the basis of such assessment as held in the case of Swadesh Polytex Ltd., vs. ITO 127 ITR 287 and the decision of Hon’ble Delhi High Court in the case of CIT vs. Motor General Finance Ltd., 254 ITR 449 (Del.). The 4 ITA.Nos.576, 577 & 579/NAG./2024 learned CIT(A) noted that the addition made by the Assessing Officer on account of entire contractual receipts for the impugned assessment years under consideration are not inconsistent with th…

ITO Ward 2(1), Nagpur, Civil Lines Nagpur vs. Datamatic System Pvt. Ltd., Nagpur

In the result, all the three appeals of the Revenue are dismissed

ITA 577/NAG/2024[2015]Status: DisposedITAT Nagpur30 Jan 2025

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 142(1)Section 144Section 147Section 148

…has to gather relevant material and to make the assessment of the total income to the best of his judgment u/sec.144 of the Act and determine the sum payable by the assessee on the basis of such assessment as held in the case of Swadesh Polytex Ltd., vs. ITO 127 ITR 287 and the decision of Hon’ble Delhi High Court in the case of CIT vs. Motor General Finance Ltd., 254 ITR 449 (Del.). The 4 ITA.Nos.576, 577 & 579/NAG./2024 learned CIT(A) noted that the addition made by the Assessing Officer on account of entire contractual receipts for the impugned assessment years under consideration are not inconsistent with th…

Income Tax Officer WD 2(1), Civil Lines vs. Datamatic System Pvt. Ltd, Nagpur

In the result, all the three appeals of the Revenue are dismissed

ITA 576/NAG/2024[2014-15]Status: DisposedITAT Nagpur30 Jan 2025AY 2014-15

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Sandipkumar Salunke, CIT-DR
Section 142(1)Section 144Section 147Section 148

…has to gather relevant material and to make the assessment of the total income to the best of his judgment u/sec.144 of the Act and determine the sum payable by the assessee on the basis of such assessment as held in the case of Swadesh Polytex Ltd., vs. ITO 127 ITR 287 and the decision of Hon’ble Delhi High Court in the case of CIT vs. Motor General Finance Ltd., 254 ITR 449 (Del.). The 4 ITA.Nos.576, 577 & 579/NAG./2024 learned CIT(A) noted that the addition made by the Assessing Officer on account of entire contractual receipts for the impugned assessment years under consideration are not inconsistent with th…

ACIT, Mumbai vs. Mahendra Misrimalji Shah, Mumbai

In the result, the appeal of the revenue and cross objection filed by the assessee are dismissed

ITA 3992/MUM/2024[2011-2012]Status: DisposedITAT Mumbai22 Jan 2025AY 2011-2012

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailacit Vs. Mahendra Misrimalji 506, 5Th Floor, Piramal Shah, Room No. 28, 2Nd Chamber, Lalbaug, Floor, Lehari Building Mumbai- 400012 Khetwadi Lane, Mumbai - 400004 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Bjdps7198J Appellant .. Respondent

For Appellant: Shri Bharat KumarFor Respondent: Shri Pravin Salunkhe Sr. DR
Section 133(6)Section 142(1)Section 148Section 250

…d u/s 142(1), the Assessing Officer is to gather relevant material and to make the assessment of the total income to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment. In "Swadeshi Polytex Ltd. Vs ITO (All) 127 ITR 287 notice u/s 142(1) was given and the assessee failed to comply with the same -No further notice necessary before completing the assessment u/s 144" held the court. Similarly, it was held by Hon'ble Delhi High Court in the case of CIT Vs Motor General Finance Ltd (254 ITR 449) that since the assessee, despite several opportunities granted did not;…

Swadesh Polytex Ltd. v. ITO (127 ITR 287) — Cited in 5 Judgments | BharatTax