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2010 (2) TMI 42 - HC - Income Tax


  1. 2017 (7) TMI 1164 - HC
  2. 2016 (7) TMI 273 - HC
  3. 2012 (12) TMI 170 - HC
  4. 2025 (5) TMI 1319 - AT
  5. 2025 (4) TMI 24 - AT
  6. 2025 (4) TMI 899 - AT
  7. 2024 (12) TMI 813 - AT
  8. 2024 (12) TMI 812 - AT
  9. 2024 (9) TMI 1274 - AT
  10. 2024 (1) TMI 1035 - AT
  11. 2024 (5) TMI 1229 - AT
  12. 2024 (1) TMI 649 - AT
  13. 2023 (10) TMI 1406 - AT
  14. 2023 (9) TMI 251 - AT
  15. 2023 (7) TMI 1199 - AT
  16. 2023 (7) TMI 1112 - AT
  17. 2023 (8) TMI 29 - AT
  18. 2023 (6) TMI 1404 - AT
  19. 2023 (3) TMI 1348 - AT
  20. 2023 (6) TMI 512 - AT
  21. 2023 (7) TMI 843 - AT
  22. 2022 (4) TMI 1652 - AT
  23. 2022 (6) TMI 288 - AT
  24. 2022 (6) TMI 19 - AT
  25. 2022 (4) TMI 602 - AT
  26. 2022 (3) TMI 672 - AT
  27. 2021 (12) TMI 1178 - AT
  28. 2022 (1) TMI 623 - AT
  29. 2021 (11) TMI 308 - AT
  30. 2021 (10) TMI 695 - AT
  31. 2021 (10) TMI 1064 - AT
  32. 2021 (9) TMI 1018 - AT
  33. 2022 (4) TMI 1053 - AT
  34. 2021 (10) TMI 546 - AT
  35. 2021 (7) TMI 493 - AT
  36. 2021 (6) TMI 417 - AT
  37. 2021 (4) TMI 220 - AT
  38. 2021 (2) TMI 1209 - AT
  39. 2020 (8) TMI 958 - AT
  40. 2020 (7) TMI 619 - AT
  41. 2020 (4) TMI 399 - AT
  42. 2020 (1) TMI 1562 - AT
  43. 2019 (12) TMI 1157 - AT
  44. 2019 (7) TMI 2022 - AT
  45. 2019 (10) TMI 970 - AT
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  47. 2019 (6) TMI 467 - AT
  48. 2019 (5) TMI 840 - AT
  49. 2019 (3) TMI 1806 - AT
  50. 2019 (4) TMI 97 - AT
  51. 2019 (4) TMI 50 - AT
  52. 2019 (3) TMI 1774 - AT
  53. 2019 (3) TMI 1118 - AT
  54. 2019 (7) TMI 418 - AT
  55. 2019 (2) TMI 1848 - AT
  56. 2019 (2) TMI 1132 - AT
  57. 2019 (2) TMI 1131 - AT
  58. 2019 (1) TMI 1591 - AT
  59. 2019 (2) TMI 1010 - AT
  60. 2019 (1) TMI 1543 - AT
  61. 2019 (4) TMI 1363 - AT
  62. 2019 (1) TMI 344 - AT
  63. 2019 (1) TMI 272 - AT
  64. 2018 (12) TMI 1751 - AT
  65. 2018 (12) TMI 1606 - AT
  66. 2019 (1) TMI 698 - AT
  67. 2018 (12) TMI 399 - AT
  68. 2018 (10) TMI 1635 - AT
  69. 2018 (6) TMI 1282 - AT
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  71. 2018 (4) TMI 1725 - AT
  72. 2017 (12) TMI 1708 - AT
  73. 2018 (1) TMI 318 - AT
  74. 2017 (11) TMI 1210 - AT
  75. 2017 (11) TMI 1631 - AT
  76. 2017 (9) TMI 1974 - AT
  77. 2017 (11) TMI 1133 - AT
  78. 2017 (9) TMI 955 - AT
  79. 2017 (6) TMI 514 - AT
  80. 2017 (4) TMI 1268 - AT
  81. 2017 (1) TMI 1443 - AT
  82. 2017 (7) TMI 173 - AT
  83. 2016 (5) TMI 1082 - AT
  84. 2016 (4) TMI 585 - AT
  85. 2015 (12) TMI 1459 - AT
  86. 2015 (8) TMI 759 - AT
  87. 2015 (5) TMI 473 - AT
  88. 2015 (3) TMI 608 - AT
  89. 2014 (9) TMI 275 - AT
  90. 2014 (7) TMI 389 - AT
  91. 2013 (12) TMI 1679 - AT
  92. 2013 (11) TMI 571 - AT
  93. 2012 (8) TMI 19 - AT
  94. 2012 (1) TMI 263 - AT
  95. 2011 (12) TMI 551 - AT
  96. 2011 (10) TMI 602 - AT
  97. 2011 (10) TMI 747 - AT
  98. 2011 (9) TMI 50 - AT
  99. 2011 (7) TMI 1216 - AT
  100. 2011 (7) TMI 1224 - AT
  101. 2011 (1) TMI 1237 - AT
Issues:
Appeal against order by Income Tax Appellate Tribunal regarding block period 01.04.1990 to 20.08.2000. Tribunal confirming deletion of entire addition made by Assessing Officer due to violation of natural justice principles. Revenue challenging Tribunal's findings on natural justice principles and rectification application rejected by Tribunal.

Analysis:
The appeal before the High Court was directed against the Income Tax Appellate Tribunal's order related to the block period from 01.04.1990 to 20.08.2000. The Tribunal had upheld the decision of the Commissioner of Income Tax (Appeals) to invalidate the addition made by the Assessing Officer, leading to its deletion. The Commissioner had found that the Assessing Officer violated natural justice principles by not providing seized material to the assessee or allowing cross-examination of a relevant individual. Additionally, the Commissioner noted that the transactions were reflected in the assessee's regular returns. The Tribunal, referring to precedent, concluded that the Commissioner's decision was sound and declined to interfere, dismissing the revenue's appeal.

The revenue, in its challenge, questioned the Tribunal's findings on natural justice principles. However, the High Court noted that the revenue had previously accepted the violation of natural justice principles before the Tribunal. The revenue had even filed a rectification application acknowledging the violation but contending that it was not fatal to the proceedings. This application was rejected by the Tribunal, affirming the earlier decision. The High Court emphasized that a breach of natural justice principles, such as not providing seized material or allowing cross-examination, could deny a fair opportunity and invalidate the proceedings. Citing a previous case, the High Court found no reason to interfere with the Tribunal's decision, as no substantial question of law was raised for consideration.

In conclusion, the High Court dismissed the appeal, upholding the Tribunal's decision. The Court determined that the Tribunal correctly applied the law to the facts of the case, emphasizing the significance of upholding natural justice principles in such proceedings. The High Court's decision was based on the understanding that a denial of opportunity due to violations of natural justice could render the proceedings invalid, in line with established legal principles.

 

 

 

 

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