Swadeshi Cotton Mills Co. ltd. v. Union of India

51 Comp Cas 210Supreme Court of India1981#18022 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2023.

Judgments citing Swadeshi Cotton Mills Co. ltd. v. Union of India

Kailash Chand Yadav, 100, Kalu Baba Ki Dhani, Sheoshinghpur, Akoda, Phulera-303338 vs. Income Tax Officer, Ward - 1(2), Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 82/JPR/2023[2010-11]Status: DisposedITAT Jaipur11 Sept 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar(Adv.)&For Respondent: Smt. Monisha Choudhary(Addl.CIT)
Section 142(1)Section 148Section 69A

…must be told on what ground he is sought to be made liable for additional tax and it must be given an opportunity of meeting those grounds. This is s the minimum requirement of the principles of natural justice. (viii) Swadeshi Cotton Miss Ltd. Vs. UOI (1981) 51 Comp Cas 210 (SC) (ix) Maneka Gandhi vs. UOI AIR 1978 SC 597 A quasi-judicial order made in violation of principles of natural justice is null and void. (x) VODAFONE INDIA LIMITED vs. UNION OF INDIA & OTHERS) HIGH COURT OF BOMBAY) (2014) 97 DTR 0441 (Bom) No order can be sustained passed in breach of principle of natural justice. (xi) SUTHERLAND GLOBAL SE…

ACIT, Sangrur vs. M/S Aggarsain Fibres Ltd., Samana

In the result, appeal of the Department is allowed for statistical purposes

ITA 829/CHANDI/2016[2011-12]Status: DisposedITAT Chandigarh27 Feb 2020AY 2011-12
For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR
Section 143(1)Section 145(3)

…t the assessee had furnished detailed reply regarding the point raised by the A.O., reference was made to the following case laws: • CIT Vs. Eastern Commercial Enterprises (1994) 210 ITR 103, (Cal), • Swadeshi Cotton Mills Co. ltd. Vs. Union of India (1981) 51 Comp Cas 210, 255 (SC) = AIR 1981 SC 818 • Maneka Gandhi Vs. Union of India, AIR 1978 SC 597 8.4 The Ld. CIT(A) further observed that the assessee furnished justification with reasoning for fall in GP rate which was due to fire at the Factory therefore the current results could not have been compared with those of the earlier years and also with those o…

Brijendra Nath Agarwal, Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1666/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…consequences of a grave nature, and no full review or appeal on merits against that decision is provided, courts will be extremely reluctant to 1.[1969] 2 SCC 262 ; 1970] AIR 1970 SC 150. 2.[1979] 2 SCC 455 ; [1979] 118 ITR 1 (SC). 3.1981] 1 SCC 664 ; [1981] 51 Comp Cas 210 (SC) construe such a statute as excluding the duty of affording even a minimal hearing, shorn of all its formal trappings and dilatory features at the pre-decisional stage, unless, viewed pragmatically, it would paralyse the administrative process or frustrate the need for utmost promptitude. In short, this rule of fair play must not be jetti…

Agarwal Group Corporate Holding P. Ltd., Pune vs. Assistant Commissioner of Income-Tax

In the result, both the appeals of assessee are allowed as indicated above

ITA 1667/PUN/2015[2007-08]Status: DisposedITAT Pune29 Nov 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2015 यििाारण वषा / Assessment Year : 2007-08 Shri Brijendra Nath Agarwal, Mzsk & Associates, Chartered Accountants Level 3, Business Bay, Plot No.84, Wellesley Road, अऩीऱाथी/Appellant Near Rto, Pune – 411001 …. Pan: Aawpa9005D Vs. The Dy. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Central Circle 2(1), Pune

For Appellant: Shri Neelesh KhandelwalFor Respondent: Shri S.B. Prasad
Section 143(3)Section 147Section 148Section 153A

…consequences of a grave nature, and no full review or appeal on merits against that decision is provided, courts will be extremely reluctant to 1.[1969] 2 SCC 262 ; 1970] AIR 1970 SC 150. 2.[1979] 2 SCC 455 ; [1979] 118 ITR 1 (SC). 3.1981] 1 SCC 664 ; [1981] 51 Comp Cas 210 (SC) construe such a statute as excluding the duty of affording even a minimal hearing, shorn of all its formal trappings and dilatory features at the pre-decisional stage, unless, viewed pragmatically, it would paralyse the administrative process or frustrate the need for utmost promptitude. In short, this rule of fair play must not be jetti…

DCIT 4(3)(2), Mumbai vs. Sunrise Metallic (India) P.Ld, Mumbai

In the result, appeal of Revenue is dismissed

ITA 3628/MUM/2017[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Sandeep Gosain, Jm Dcit 4(3)(2) Vs. M/S. Sunrise Metallic R.No.649, 6Th Floor (India) Pvt. Ltd., Aayakar Bhavan Shiva Industrial Estate, Mumbai – 400 020 Near Tata Power House Lake Road, Bhandup (W) Mumbai – 400 078 Pan/Gir No.Aajcs2965E Appellant) Respondent) ..

Section 147

…In the present case, addition are merely base on the affidavit of third parties. It well known that affidavits are nothing more than a self-serving document. (xii) The Hon'ble Supreme Court in the case of Swadeshi Cotton Mills Co. Ltd vs Union of India (1981) 51 Comp Cas 210,255 (SCI and Hon'ble Gujrat High Court in the case of CIT vs. Vimlaben Bhagwandas Patel 118 ITR 134, 184 (Guj) have observed that aquasi judicial decision rendered or an order made in violation of the audialterampartem rule in null and void and the order impugned in such a case can be struck down as invalid on that score alone." 6.3.10. It ha…

Swadeshi Cotton Mills Co. ltd. v. Union of India (51 Comp Cas 210) — Cited in 5 Judgments | BharatTax