Swarup Vegetable Products v. CIT
187 ITR 412High Court1991#1812 most cited
What is Swarup Vegetable Products v. CIT authority for?
When an Assessing Officer accepts an assessee's claim without conducting proper inquiries or a full investigation, the Commissioner is justified in concluding that the assessment order is erroneous and prejudicial to the interest of the revenue, thereby warranting revision under Section 263.
63
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2026.
Also referred to as
Swarup Vegetable Products v. CIT · Section 263 · erroneous and prejudicial to revenue · inadequate enquiry by AO · lack of inquiry · assessment without proper investigation · PCIT powers under Section 263 · setting aside assessment order · revision of assessment order
Also reported as
54 Taxmann 175
